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AASB 8/IFRS 8 Operating Segments applies to:
I. listed entities.
II. public companies.
III. entities in the process of listing.
IV. any entity who voluntarily chooses to apply it.
Middle Managers
Individuals who manage the work of supervisory-level employees and report to upper management, playing a key role in implementing organizational policies and strategies.
Chief Information Officer
A top executive responsible for managing and implementing information and computer technologies to achieve the organization's goals.
Top Managers
Individuals who hold the highest management positions within an organization and are responsible for setting strategic goals and ensuring their achievement.
Board of Trustees
A group of individuals elected or appointed to oversee and govern the activities of an organization, typically non-profit organizations, educational institutions, or hospitals.
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