IFRS 8 Operating Segments

CA Chandan , Last updated: 09 February 2019  
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In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997. In November 2006 the Board issued IFRS 8 Operating Segments to replace IAS 14. Core princ

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