搜尋結果
2006年1月19日 · IFRS 8 Operating Segments requires particular classes of entities (essentially those with publicly traded securities) to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers. Information is based on internal man ...
International Financial Reporting Standard 8 Operating Segments (IFRS 8) is set out in paragraphs 1–37 and Appendices A and B. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Definitions of terms are given in the Glossary for International Financial Reporting Standards.
2007年11月1日 · IFRS 8 defines an operating segment as a component of an entity: that engages in revenue earning business activities. whose operating results are regularly reviewed by the chief operating decision maker. The term 'chief operating decision maker' is not as such defined in IFRS8 as it refers to a function rather than a title.
Reporting Standard (IFRS) 8 Operating Segments arises from the IASB’s consideration of FASB Statement No. 131 Disclosures about Segments of an Enterprise and Related Information (SFAS 131) issued in 1997, compared with IAS 14
2022年2月14日 · IFRS 8 ‘Operating Segments’ aligns external reporting through the identification and reporting of operating segments with what is reported internally by management. Identifying operating segments Download the full article for the requirements when identifying operating segments.
IFRS 8 requires an entity whose debt or equity securities are publicly traded to disclose information to enable users of its financial statements to evaluate the nature and financial effects of the different business activities in which it engages and the different economic environments in which it operates.
IFRS 8 簡覽 範圍 符合下列條件之企業所編製的個別或單獨財務報表，以及集團之合併財務報表： 該企業或該集團之母公司之債務或權益工具已於公開市場交易；
國際會計準則理事會(IASB) 於2006年11月30日發布 IFRS 8 Operating Segments !，該準則將取 代 IAS 14 Segment Reporting !，對會計年度開始日在2009年1月1日 含 以後之財務報表強 制生效，並得提前適用。IFRS 8一經生效，國際財務報告準則(International
2012年9月3日 · IFRS 8 Operating Segments requires particular classes of entities (essentially those with publicly traded securities) to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major
2024年8月5日 · Operating Segments (IFRS 8) Last updated: 5 August 2024. IFRS 8 mandates that entities with publicly traded securities, or those planning to trade publicly (as outlined in Scope), must include additional information in their financial statements to provide a clearer picture of their business performance.
