Making sense of a complex world
IFRS 8 operating segments 

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Feb 2013
   
Reporting on the performance of operating segments continues to be a critical area of focus for investors and regulators. As telecommunications companies adopt the new International Financial Reporting Standard, IFRS 8 Operating Segments, they may face challenges in defining and reporting segmental information. This paper is intended to provoke thought and identify some of the issues that companies may encounter as they apply the provisions of the standard.