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IFRS 8 Operating Segments

March 27, 2019[2019] 103 taxmann.com 401 (Article)
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In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997. In November 2006 the Board issued IFRS 8 Operating Segments to replace IAS 14.
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