• Service: Audit
  • Industry: Financial Services, Investment Management
  • Type: Business and industry issue
  • Date: 12/14/2011

IFRS for investment funds: Segment reporting 

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.
Segment reporting
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