Remaining differences with US GAAP
- IFRS 8 comprise intangible assets as part of the non-current assets. SFAS 131 only refers to tangible assets.
- IFRS 8 requires method of calculating the segment's liabilities. This isn't required by SFAS 131.
- SFAS 131 uses a matrix form to establish operating segments. IFRS 8 uses 10% core principle criteria.