A practical guide to segment reporting
PwC has prepared Q&A guidance on AASB 8 Operating Segments to help entities effectively manage first time adoption of the standard. The standard applies to annual reporting periods beginning 1 January 2009, with early adoption permitted.

Early adoption of the standard will give some entities relief from reporting their segment information. The PwC guidance also shares practical experience from the US PwC team who have worked extensively with the US equivalent standard.

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A practical guide to segment reporting