IASB September 2006
19 September 2006
The Board decided that the IFRS should not define the measures of segment revenues, segment expenses, segment results, segment assets and segment liabilities that are required to be disclosed. In addition, the Board decided that all segments should disclose measures of segment profit or loss and total assets regardless of whether those measures are reviewed by the chief operating decision maker. Further, the Board decided that information about segment liabilities should be disclosed if such inf