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IFRS 8 Operating Segments - A Closer Look


  • Muthupandian, K S


The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This article presents a closer look of the standard (objective, scope, and disclosures).

Suggested Citation

  • Muthupandian, K S, 2008. "IFRS 8 Operating Segments - A Closer Look," MPRA Paper 40217, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:40217

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    More about this item


    International Financial Reporting Standard; Segment Reporting; Operating Segments; IFRS 8; IASB;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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