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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 and Material Item Disclosures
This chapter discusses the requirements of IFRS 8 operating segments, specifically focusing on the disclosure of material items of income and expense. The committee issued a tentative agenda decision to clarify the basic requirements, but there is still uncertainty on how to apply them in practice.
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