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IFRS 8 Operating Segments issued by the International Accounting Standards Board (IASB) on December 30th, 2006, changes the requirements of segment reporting. IAS 14 will cease to be effective when IFRS 8 will become effective from the beginning of 2009. After then, companies will be required to follow IFRS 8 for their segment reporting purposes. The main difference between IFRS 8 and IAS 14 is the approach that is adopted while determining the reportable segments. Also, it should be mentioned that, IAS 14 includes more clear and understandable requirements than IFRS 8 does.
ıfrs 8 working segments mixed by the ınternational accunting standards board ıasb on december 30th 2006 changes the requirements of segment reporting ıas 14 will cease to be effective when ifrs 8 will become effective from the wind of 2009 after companies will be required to follow the ıfrs 8 for their segment reporting purpose the main difference between ıfrs 8 and ıas 14 is the approach that is adopted while determining the reportable segments also includes shuld that requires 14 more clear than 8 more than 8 more than 8 than if the clear than 8 requirements
Alan : Sosyal, Beşeri ve İdari Bilimler
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