IFRS与IAS的区别？

Identification of segments
IAS 14
Required to identify line of business and geographical segments using a risk and reward approach. The internal reporting systems used as a starting point . One set is regarded as primary the other as secondary.

IFRS 8

Operating segments are identified on the basis on internal segment reports used by the chief operating decision maker (Managing Director) to allocate resources and assess performance.

Measurement of segment information

Prepared in conformity with the accounting policies used in the consolidated financial statements. (Using accounting policies required by IAS’s and IFRS’s

Information is the amounts actually reported to the chief operating decision-. That is reflecting accounting policies that have been used for internal reporting purposes.

Disclosure

Extensive list of items to be disclosed for primary segments. Less extensive list of ite