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IFRS 8 requires to disclose information about each of operating segments of ... entities. Lernen beginnen
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Operating segment is a component of an entity that... 3 Lernen beginnen
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that engages BUSINESS ACTIVITIES; | whose operating results are regularly reviewed be the entity's Chief Operating Decision Maker (CODM), | that has DISCRETE financial information available.
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TWO OR MORE operating segments can be reported as a single operating segment provided that they have... aggregation Lernen beginnen
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similar economic characteristics.
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Two or more operating segments can be reported as a single operating segment provided that they have similar economic characteristics, and they are similar in terms of: 4 Lernen beginnen
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The products or services they sell. | Production processes. | Type of customers. | Distribution methods. PP CD
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'entity's reported REVENUE, both sales to external customers and inter segment sales, is 10% or more of... An entity must separately report information about an operating segment if for example: Lernen beginnen
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of combined revenue of all operating segments'
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'entity's reported profit or loss is 10% or more of the greater in, in absolute amount, of... 2cz An entity must separately report information about an operating segment if for example: Lernen beginnen
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the combined reported profit of all operating segments that did not report a loss | AND the combined reported loss of all operating segments that reported a loss'
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entity's ASSETs are 10% or more of... IFRS 8 Operating segments. An entity must separately report information about an operating segment if for example: Lernen beginnen
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of the combined assets of all operating segments'
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An entity must separately report information about an operating segment that meets ANY of the following quantitative threshold: 3 Lernen beginnen
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reported Revenue | reported Profit or loss | or Asset thresholds are met. threshold RPA | 10%
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At least 75% of the entity's ... should be included in reportable segments. Lernen beginnen
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75% This means that other segments might need to be identified as reportable segments until this 75% is reached.
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At least ...% of the entity's external revenue should be included in reportable segments. Lernen beginnen
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IFRS 8 requires detailed disclosures, including: 2 Lernen beginnen
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Factors used to identify the entity's reportable segments. | The types of products and services sold by each reportable segment.
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DISCLOSURES. For each reportable segment an entity should report a measure of: 3 Lernen beginnen
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a measure of PoL | a measure of total assets | a measure of total liabilities (if this amount is used in decision making). PAL disclosures
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