AASB 8 - Operating Segments - February 2007
AASB 8 and IFRS 8AASB 8 and IFRS 8
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AASB 8 and IFRS 8
AASB 8 Operating Segments as amended incorporates IFRS 8 Operating Segments as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 8) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. IFRS 8 text that has been deleted from this Standard (and does not affect IFRS compliance) is listed in a separate section after the Standard.