A practical guide to segment reporting

September 2008

This practical guide to applying IFRS 8, 'Operating Segments' provides an overview of the key requirements of the standard and some points to consider as entities prepare for the application of this standard for the first time. It includes sections on key implementation issues, key differences between IFRS 8 and IAS 14, first-time adoption of IFRS 8, and 30 Q&As.

Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office, or by ordering online .