Munich Personal RePEc Archive

IFRS 8 Operating Segments - A Closer Look

Muthupandian, K S (2008): IFRS 8 Operating Segments - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 5 (May 2008): pp. 316-321.


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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).

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