TAILIEUCHUNG - International Financial Reporting Standard 8: Operating segments

IFRS 8 was issued in November 2006 and this version includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994). | IFRS 8 International Financial Reporting Standard 8 Operating Segments IFRS 8 was issued in November 2006 and this version includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 14 was subsequently amended by the following IFRSs: • IAS 2 Inventories (as revised in December 2003) • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IFRS 3 Business Combinations (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IFRS 7 Financial Instruments: Disclosures (issued August 2005) • IAS 1 Presentation of Financial Statements (as revised in September 2007).* In November 2006 the IASB issued IFRS 8 Operating Segments, which replaced IAS 14. IFRS 8 has been amended by IAS 1 Presentation of Financial Statements (as revised in September 2007).* * effective date 1 January 2009 (earlier application permitted) © IASCF 827 IFRS 8 CONTENTS paragraphs INTRODUCTION IN1–IN18 INTERNATIONAL FINANCIAL REPORTING STANDARD 8 OPERATING SEGMENTS CORE PRINCIPLE 1 SCOPE 2–4 OPERATING SEGMENTS 5–10 REPORTABLE SEGMENTS 11–19 Aggregation criteria 12 Quantitative thresholds 13–19 DISCLOSURE 20–24 General information 22 Information about profit or loss, assets and liabilities 23–24 MEASUREMENT 25–30 Reconciliations 28 Restatement of previously reported information 29–30 ENTITY-WIDE .

• Tiêu chuẩn - Qui chuẩn
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Operating segments
• Segment reporting
• Operating segments
• Accounting policies
• Financial liabilities
• Interim financial reports
• financial position
• Summary of PhD thesis
• Transition of financial statements
• Accounting standard
• Experiental study for Vietnamese companies
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Financial instruments
• Financial assets
• The reporting period
• International Accounting Standard 10
• Presentation of financial statements
• Reporting period
• Financial reporting
• Hyperinflationary economies
• Foreign exchange rates
• International Accounting Standard 29
• Share based payment
• Equity settled
• Payment transactions
• Cash settled
• Business combinations
• The identifiable assets acquired
• Bargain purchase
• Consideration transferred
• Insurance contracts
• Future investment margins
• Current market interest rates
• Non current assets
• Discontinued operations
• Presenting discontinued operations
• Mineral resources
• Evaluation of mineral resources
• Exploration of mineral resources
• Evaluation assets
• Timely loss recognition
• Financial reporting standard
• Supply chain management
• Cross sectional research design
• Longitudinal research design
• International accounting
• Lecture International accounting
• International convergence
• International federation of accountants
• Formal accounting harmonization
• Flat world
• Financial Reporting Standards
• International Accounting Standard Board
• World Bank
• SIC Interpretation
• Standard Interpretations Committee
• Special purpose entities
• SIC Interpretation 12
• International Financial Reporting Standards
• Income taxes
• Changes in the tax status
• Service concession arrangements
• SIC Interpretation 29
• amplifiers and phase
• detectors provide
• processing techniques
• multiplier provides
• multipliers require
• electronically obtained
• Jointly controlled entities
• Non monetary contributions
• Operating leases
• SIC Interpretation 15
• Non depreciable assets
• SIC Interpretation 27
• Substance of transactions
• Legal form of a lease
• Advertising services
• Barter transactions
• SIC Interpretation 31
• Intangible assets
• Web site costs
• SIC Interpretation 32