This section provides you with the most recent news in International Financial Reporting Standards (IFRS). It summarises the activities of the IFRS Foundation, International Accounting Standards Board (IASB) and the IFRS Interpretations Committee, as well as interviews about the effect of IFRS on the profession around the world.
A review of disclosures on operating segments, asking: what argument do listed entities use when aggregating operating segments? Who is identified as the Chief Operating Decision Maker (‘CODM’)? And, what impact might the determination of CODM have on the definition of reportable segments?