Skip to content (Press enter)
Show Sections

Final stage

On 17 May 2012, the International Accounting Standards Board issued Annual Improvements 2009–2011 Cycle. The amendments have an effective date of 1 January 2013, but earlier adoption is permitted.


The objective of this project was 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.