IFRS 8 applies to: the separate or individual financial statements of an entity, whose debt or equity instruments are traded in public or that files, or is in the process of filing, its financial statements with a securities commission; and the consolidated financial statements of a group with a parent whose debt or equity instruments are traded in a public or that files, or is in the process of filing, the consolidated financial statements with a securities for the purpose of issuing any class of instruments in a public market. If an entity that is not required to apply this IFRS chooses to disclose information that does not comply with this IFRS, it shall not describe the information as segment information. If a financial report contains both the consolidated financial statements of a parent and its separate financial statements, operating segment information is required only in the consolidated financial statements.