# This disclosure requirement was added by Annual Improvements to IFRSs 2010–2012 Cycle, effective for annual periods beginning on or after 1 July 2014.
* This disclosure is required only if such amounts are regularly provided to the chief operating decision maker, or in the case of specific items of revenue and expense or asset-related items, if those specified amounts are included in the relevant measure (segment profit or loss or segment assets).
Considerable segment information is required at interim reporting dates by IAS 34.
Remaining differences with US GAAP
The remaining differences with US GAAP (SFAS 131) are listed in IFRS 8.BC60.