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IFRS 8 Requirements for Publicly Traded Entities: When Separate Financial Statements Are Affected
IFRS 8 separate financial statements public market segment information consolidated financial statements accounting standards financial reporting
If an entity preparers separate or individual financial statements and its debt or equity instruments are traded in a public market, which one of the following is correct? A. Whether IFRS 8 applies to those separate or individual financial statements depend on whether the entity prepares consolidated financial statements B. The entity must apply IFRS 8 requirements to its separate or individual financial statements C. If the entity applies IFRS 8 to its consolidated financial statements, segment information is required only in its separate or individual financial statements D. The entity can choose to apply IFRS 8 requirements to its separate or individual financial statements

B. The entity must apply IFRS 8 requirements to its separate or individual financial statements.

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