Details

Service: Audit
Industry: Financial Services
Type: Business and industry issue, Publication series
Date: 12/23/2011

IFRS for Investment Funds - Issue 2 December 2011

In this issue: Segment reporting

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This publication addresses practical application issues that investment funds may encounter when applying IFRS 8 Segment Reporting. It discusses the key requirements and includes interpretative guidance and illustrative examples.

IFRS 8 introduced segmental disclosure requirements based on the information that management uses to make decisions about operating matters. The application of the standard by investment funds may require a significant amount of judgement.

Questions

For any questions related to this publication please contact Umesh Bhambhwani or Michael Harvey

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