question  |
réponse |
IFRS 8 requires to disclose information about each of operating segments of ... entities. commencer à apprendre
|
|
|
|
|
Operating segment is a component of an entity that... 3 commencer à apprendre
|
|
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.
|
|
|
TWO OR MORE operating segments can be reported as a single operating segment provided that they have... aggregation commencer à apprendre
|
|
similar economic characteristics.
|
|
|
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 commencer à apprendre
|
|
The products or services they sell. | Production processes. | Type of customers. | Distribution methods. PP CD
|
|
|
'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: commencer à apprendre
|
|
of combined revenue of all operating segments'
|
|
|
'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: commencer à apprendre
|
|
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'
|
|
|
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: commencer à apprendre
|
|
of the combined assets of all operating segments'
|
|
|
An entity must separately report information about an operating segment that meets ANY of the following quantitative threshold: 3 commencer à apprendre
|
|
reported Revenue | reported Profit or loss | or Asset thresholds are met. threshold RPA | 10%
|
|
|
At least 75% of the entity's ... should be included in reportable segments. commencer à apprendre
|
|
75% This means that other segments might need to be identified as reportable segments until this 75% is reached.
|
|
|
At least ...% of the entity's external revenue should be included in reportable segments. commencer à apprendre
|
|
|
|
|
IFRS 8 requires detailed disclosures, including: 2 commencer à apprendre
|
|
Factors used to identify the entity's reportable segments. | The types of products and services sold by each reportable segment.
|
|
|
DISCLOSURES. For each reportable segment an entity should report a measure of: 3 commencer à apprendre
|
|
a measure of PoL | a measure of total assets | a measure of total liabilities (if this amount is used in decision making). PAL disclosures
|
|
|
