Federal Register of Legislation - Australian Government

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AASB 8 - Operating Segments - August 2015

Authoritative Version
  • - F2015L01606
  • In force - Superseded Version
  • View Series
AASB 8 Standards/Accounting & Auditing as made
An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates. An entity shall apply this standard in its annual financial statements for periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies this standard in its financial statements for a period before 1 January 2016, it shall disclose that fact.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 01 Oct 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
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Legislative Instrument
F2015L01606 : Authoritative PDF Document : 0.9MB Primary Document Icon F2015L01606 : ZIP Document : 0.2MB
14 pages

Explanatory Statement
F2015L01606ES : PDF Document : 0.4MB Primary Document Icon F2015L01606ES : ZIP Document : 98KB
4 pages