IFRS 8, ‘Operating segments’, issued in November 2006, provides guidance on the presentation of segment reporting and replaces IAS 14, ‘Segment reporting’.

As the scope of IFRS 8 is broader than the scope of the previous IAS 14 and minimum disclosures are required also for entities with only one reportable segment, investment funds that were not required to disclose segmental information in the past might be required to amend their financial statements to comply with the new requirements. This 14-page Q&A guidance addresses the issues arising for investment funds applying IFRS 8, ‘Operating segments’.

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