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AASB 8 - Operating Segments
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Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

 
Additions 
Aus 2.1 Which entities AASB 8 applies to (i.e. reporting entities and general purpose financial reports of entities that are listed or similar) 
 
Aus 2.2 The application date of AASB 8 
 
Aus 2.3 Permits early application of AASB 8 from 1 January 2005 
 
Aus 2.4 Makes the requirements of AASB 8 subject to AASB 1031 Materiality 
 
Aus 2.5 Explains which Australian Accounting Standards have been superseded by AASB 8 
 
Deletions 
35  
Effective date of IFRS 8 
 
37  
Withdrawal of IAS 14