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6min chapter
December 2023: IFRIC Update and Net Zero Commitments
IFRS Talks - PwC's Global IFRS podcast
iFRS 8 Operating Segments: Disclosure Requirements and Interpretation Debate
This chapter discusses the reporting requirements in iFRS 8 for profit/loss, assets/liabilities, and other line items for each reportable segment. It also explores the debate around interpreting the material items of income and expense required by iS1 and the uncertainty in interpretation and application.
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