Global Standards for the world economy

Wednesday 15 July 2020

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IFRS IC recommends the IASB to finalise the proposed amendment

 13 November 2012

The Interpretations Committee recommended that the IASB should finalise the proposed amendment to include a disclosure in IFRS 8 requiring a description of both the operating segments that have been aggregated and the economic indicators that have been assessed in order to conclude that the operating segments have “similar economic characteristics” in accordance with paragraph 12 of IFRS 8.

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