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).