Now that the EU has endorsed IFRS 8, Operating Segments, C plc is applying this standard for the first time in its consolidated financial statements. C plc has goodwill acquired in business combinations that has been allocated to each of its cash generating units (CGUs) for the purposes of impairment testing under IAS 36, Impairment of Assets. The identification of operating segments in accordance with IFRS 8 has resulted in a change from the segments that were historically reported under IAS 14, Segment Reporting.
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机译：现在，欧盟已经批准了IFRS 8，“经营分部”，因此C plc将在其合并财务报表中首次应用该标准。 C plc在业务合并中获得的商誉已分配给其每个现金产生单位（CGU），用于根据IAS 36（资产减值）进行减值测试。根据国际财务报告准则第8号对经营分部的识别导致与国际会计准则第14号（分部报告）中以往报告的分部有所不同。
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