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IFRS 8 – Operating Segments
IFRS 8 – Bộ phận kinh doanh
Ban hành: 11/2006
Hiệu lực: 01/2009
Tình trạng: Đang có hiệu lực
Lượt xem: 2.466
Các tài liệu liên quan đến Chuẩn mực IFRS 8:
Các bài viết liên quan đến Chuẩn mực IFRS 8:
Các thuật ngữ sử dụng trong Chuẩn mực IFRS 8:
Giới thiệu về IFRS 8
IFRS 8 yêu cầu một số loại
hình doanh nghiệp (đặc biệt là các doanh nghiệp có chứng khoán được giao dịch
công khai) cần trình bày các thông tin liên quan đến bộ phận kinh doanh, sản phẩm
và dịch vụ, khu vực địa lý hoạt động và các khách hàng chính của đơn vị trên
Báo cáo tài chính.
Các thông tin này được dựa trên các báo cáo quản trị nội bộ của đơn vị bao gồm cả việc xác định các bộ phận kinh doanh cũng như đo lường các thông tin bộ phận được trình bày.
IFRS 8 được ban hành vào tháng 11/2006 và áp dụng cho các Báo cáo tài chính bắt đầu từ ngày 01/01/2009.
