4 paragraphs found in AASB 8
… Operating segments often exhibit similar long-term financial performance if they have similar economic characteristics. For example, similar long-term average gross margins for two operating segments would …
… financial results, forecasts, or plans for the segment. The term ‘segment manager’ identifies a function, not …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …