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Details

Service: Audit
Industry: Financial Services, Investment Management, Real Estate
Type: Business and industry issue
Date: 12/01/2012

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.

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IFRS for investment funds: Segment reporting (PDF 1.23 MB)

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