IFRS8-Operating-Segments经营分部(Issued-up-to-31-Decem

IFRS8©IASCF827InternationalFinancialReportingStandard8OperatingSegmentsIFRS8wasissuedinNovember2006andthisversionincludesamendmentsresultingfromIFRSsissuedupto31December2008.Itseffectivedateis1January2009.IAS14SegmentReportingwasissuedbytheInternationalAccountingStandardsCommitteeinAugust1997.ItreplacedIAS14ReportingFinancialInformationbySegment(issuedinAugust1981andreformattedin1994).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS14wassubsequentlyamendedbythefollowingIFRSs:•IAS2Inventories(asrevisedinDecember2003)•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember2003)•IAS16Property,PlantandEquipment(asrevisedinDecember2003)•IFRS3BusinessCombinations(issuedMarch2004)•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)•IFRS7FinancialInstruments:Disclosures(issuedAugust2005)•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007).*InNovember2006theIASBissuedIFRS8OperatingSegments,whichreplacedIAS14.IFRS8hasbeenamendedbyIAS1PresentationofFinancialStatements(asrevisedinSeptember2007).**effectivedate1January2009(earlierapplicationpermitted)IFRS8828©IASCFCONTENTSparagraphsINTRODUCTIONIN1–IN18INTERNATIONALFINANCIALREPORTINGSTANDARD8OPERATINGSEGMENTSCOREPRINCIPLE1SCOPE2–4OPERATINGSEGMENTS5–10REPORTABLESEGMENTS11–19Aggregationcriteria12Quantitativethresholds13–19DISCLOSURE20–24Generalinformation22Informationaboutprofitorloss,assetsandliabilities23–24MEASUREMENT25–30Reconciliations28Restatementofpreviouslyreportedinformation29–30ENTITY-WIDEDISCLOSURES31–34Informationaboutproductsandservices32Informationaboutgeographicalareas33Informationaboutmajorcustomers34TRANSITIONANDEFFECTIVEDATE35–36AWITHDRAWALOFIAS1437APPENDICESADefinedtermBAmendmentstootherIFRSsAPPROVALBYTHEBOARDOFIFRS8ISSUEDINNOVEMBER2006BASISFORCONCLUSIONSDISSENTINGOPINIONSIMPLEMENTATIONGUIDANCEIFRS8©IASCF829InternationalFinancialReportingStandard8OperatingSegments(IFRS8)issetoutinparagraphs1–37andAppendicesAandB.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.DefinitionsoftermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS8shouldbereadinthecontextofitscoreprincipleandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS8830©IASCFIntroductionReasonsforissuingtheIFRSIN1InternationalFinancialReportingStandard8OperatingSegmentssetsoutrequirementsfordisclosureofinformationaboutanentity’soperatingsegmentsandalsoabouttheentity’sproductsandservices,thegeographicalareasinwhichitoperates,anditsmajorcustomers.IN2AchievingconvergenceofaccountingstandardsaroundtheworldisoneoftheprimeobjectivesoftheInternationalAccountingStandardsBoard.Inpursuitofthatobjective,theBoardandtheFinancialAccountingStandardsBoard(FASB)intheUnitedStateshaveundertakenajointshort-termprojectwiththeobjectiveofreducingdifferencesbetweenInternationalFinancialReportingStandards(IFRSs)andUSgenerallyacceptedaccountingprinciples(USGAAP)thatarecapableofresolutioninarelativelyshorttimeandcanbeaddressedoutsidemajorprojects.Oneaspectofthatprojectinvolvesthetwoboardsconsideringeachother’srecentstandardswithaviewtoadoptinghighqualityfinancialreportingsolutions.TheIFRSarisesfromtheIASB’sconsiderationofFASBStatementNo.131DisclosuresaboutSegmentsofanEnterpriseandRelatedInformation(SFAS131)issuedin1997,comparedwithIAS14SegmentReporting,whichwasissuedinsubstantiallyitspresentformbytheIASB’spredecessorbody,theInternationalAccountingStandardsCommittee,in1997.IN3TheIFRSachievesconvergencewiththerequirementsofSFAS131,exceptforminordifferenceslistedinparagraphBC60oftheBasisforConclusions.ThewordingoftheIFRSisthesameasthatofSFAS131exceptforchangesnecessarytomaketheterminologyconsistentwiththatinotherIFRSs.MainfeaturesoftheIFRSIN4TheIFRSspecifieshowanentityshouldreportinformationaboutitsoperatingsegmentsinannualfinancialstatementsand,asaconsequentialamendmenttoIAS34InterimFinancialReporting,requiresanentitytoreportselectedinformationaboutitsoperatingsegmentsininterimfinancialreports.Italsosetsoutrequirementsforrelateddisclosuresaboutproductsandservices,geographicalareasandmajorcustomers.IN5TheIFRSrequiresanentitytoreportfinancialanddescriptiveinformationaboutitsreportablesegments.Reportablesegmentsareoperatingsegmentsoraggregationsofoperatingsegmentsthatmeetspecifiedcriteria.Operatingsegmentsarecomponentsofanentityaboutwhichseparatefinancialinformationisavailablethatisevaluatedregularlybythechiefoperatingdecisionmakerindecidinghowtoallocateresourcesandinassessingperformance.Generally,financialinformationisrequiredtobereportedonthesamebasisasisusedinternallyforevaluatingoperatingsegmentperformanceanddecidinghowtoallocateresource