54 paragraphs found in AASB 8
Segment information for prior years that is reported as comparative information for the initial year of application (including application of the amendment to paragraph 23 made in May 2009 in the previous version of this Standard) shall be restated to …
AASB 2014-1 Amendments to Australian Accounting Standards , issued in June 2014, amended paragraphs 22 and 28 in the previous version of this Standard. An entity shall apply those amendments for annual periods beginning on or after 1 July 2014. Earlier …
The term ‘chief operating decision maker’ identifies a function, not necessarily a manager with a specific title. That function is to allocate resources to and assess the performance of the operating segments of an entity. Often the chief operating …
For many entities, the three characteristics of operating segments described in paragraph 5 clearly identify its operating segments. However, an entity may produce reports in which its business activities are presented in a variety of ways. If the chief …
Generally, an operating segment has a segment manager who is directly accountable to and maintains regular contact with the chief operating decision maker to discuss operating activities, financial results, forecasts, or plans for the segment. The term …
The characteristics in paragraph 5 may apply to two or more overlapping sets of components for which managers are held responsible. That structure is sometimes referred to as a matrix form of organisation. For example, in some entities, some managers are …
An entity shall report separately information about each operating segment that: (a) has been identified in accordance with paragraphs 5–10 or results from aggregating two or more of those segments in accordance with paragraph 12 , and (b) exceeds the …