IAS 34 CONSULTATION HINTS AT EARLIER INTERIM SEGMENT REPORTING

摘要

The IASB is to amend IAS 34 Interim Financial Reporting to tweak reporting dates to require companies that change their segments to provide restated segment information in the first interim report after the change. The proposal is that companies should report a change in the structure of an entity's reportable segments in the first interim report after the event. The entity will have to present restated segment information for all interim periods both of the current financial year and prior financial years.