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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 

 
The following is a list of articles regarding AASB 8 that may be of interest (please note that only members can view Charter articles):  
  • Charter November 2008: "Divide and conquer", Kim Heng CA and Ceri-Ann Banwell ACA 
     
    Now is the time to consider adopting AASB 8 before the comparative year draws to an end.  
     
  • Charter September 2007: "Through the eyes of management", Colin Parker FCA 
     
    The new segment reporting standard adopts a through-the-eyes-of-management approach which will deliver greater insights into how a business is run.