IFS 8 Operating Segments requires particular classes of entities (essentially those with publicly traded securities) to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers. Information is based on internal management reports, both in the identification of operating segments and measurement of disclosed segment information. In November 2011 the Malaysian Accounting Standards Board (MASB) issued MFRS 8 Operating Segments. The Standard is applicable for annual periods beginning on or after 1 January 2012. MFRS 8 is equivalent to IFS 8 Operating Segments as issued and amended by the International Accounting Standards Board (IASB). Required: Select one company that listed on Bursa Malaysia and critically evaluate the selected company's annual report over 3 years in relates to the accounting standard of IFRS 8/MFRS 8. Note: You are required to select one company from the specialised industries such as airline, banking and finance, oil extraction and others.