AASB 8 - Operating Segments - February 2007
compilation detailscompilation details
Start here
Get a plain-English read of compilation details
Turn the raw legal text into a practical explanation grounded in AASB 8 - Operating Segments - February 2007.
compilation details
Accounting Standard AASB 8 Operating Segments as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 July 2014. It takes into account amendments up to and including 4 June 2014 and was prepared on 8 September 2014 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 8 (February 2007) as amended by other Accounting Standards, which are listed in the Table below.
Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 8 | 26 Feb 2007 | (beginning) 1 Jan 2009 | see (a) below |
| AASB 2007-8 | 24 Sep 2007 | (beginning) 1 Jan 2009 | see (b) below |
| AASB 2007-9 | 13 Dec 2007 | (beginning) 1 Jul 2008 | see (c) below |
| AASB 2009-5 | 21 May 2009 | (beginning) 1 Jan 2010 | see (d) below |
| AASB 2009-12 | 15 Dec 2009 | (beginning) 1 Jan 2011 | see (e) below |
| AASB 2010-2 | 30 Jun 2010 | (beginning) 1 Jul 2013 | see (f) below |
| AASB 2011-10 | 5 Sep 2011 | (beginning) 1 Jan 2013 | see (g) below |
| AASB 2012-10 | 18 Dec 2012 | (beginning) 1 Jan 2013 | see (h) below |
| AASB 2012-11 | 18 Dec 2012 | (beginning) 1 Jul 2013 | see (f) below |
| AASB 2014-1 | 4 June 2014 | Pt A (ending) 1 Jul 2014Pt C (ending) 1 Jul 2014 | see (i) belowsee (j) below |
(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.
(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods.