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What are the IFRS 8 operating segments
IASB issued IFRS 8 operating segments in November 2006 (which replaced IAS 14). This continues IASB's work in its joint short-term convergence project with US Financial Accounting Standards Board (FASB) to reduce differences between IFRSs and US typically accepted accounting principles (GAAP). IFRS 8 is now aligned with US standard SFAS 131 disclosures about segments of an enterprise and related information.
Many organisations now do business in lots of different geographical areas and carry on with various classes of business. These different sections would have different levels of profitability, risk andgrowth. Analysing the different business "segments "will give users of accounts more information for their decision-making purposes.
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We need to have done some exploration work on all of the major projects for inclusion in our prospectus, but of our $4m we need at least $1m in the bank to pay for all the listing
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