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Thursday 31 July 2014

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IFRS Interpretations Committee

Interim Financial Reporting: Interim financial reporting and segment information for total segment assets


 Narrow-scope amendments (Annual Improvements)

IAS 34 Interim Financial Reporting: Interim financial reporting and segment information for total segment assets

The objective of this project is to clarify the requirements in IAS 34 on segment information for total assets and liabilities for each reportable segment to enhance consistency with the requirements in paragraph 23 of IFRS 8 Operating Segments.

Project stages

Deliberations

Issued documents

Exposure Draft published on 22 June 2011
Annual Improvements to IFRSs 2009-2011 Cycle issued on 17 May 2012