Global Standards for the world economy

Thursday 04 March 2021

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Aggregation of operating segments

Operating Segments: Aggregation of operating segments

 Narrow scope amendments (Annual Improvements)

IFRS 8 Operating Segments: Aggregation of operating segments

The IASB was informed of concerns that the basis on which entities applied the aggregation criteria in IFRS 8 Segment Reporting to operating segments were not clear.

The Exposure Draft on Annual Improvements to IFRSs 2010 -2012 cycle (ED/2012/1) published in May 2012 includes the IASB's proposal to amend paragraph 22 of IFRS 8 to require entities to disclose those factors that are used to identify the entity's reportable segments when operating segments have been aggregated. This is to supplement the current disclosure requirements in paragraph 22(a) of IFRS 8.

Project stages


Issued documents

Stage 1: Exposure Draft published 3 May 2012
Stage 2: Expected completion date Q4 2013