Operating segment and PPOs: Difference between pages

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imported>Doug Williamson
(Create page - source - IASplus - https://www.iasplus.com/en/standards/ifrs/ifrs8)
 
imported>Doug Williamson
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''Financial reporting - international financial reporting standards - IFRS 8.''
The Public Policy Objectives of the Canadian government.
 
Under IFRS 8 (Operating segments) an operating segment is a component of a reporting entity:
 
*That engages in business activities from which it may earn revenues and incur expenses;
*Whose operating results are reviewed regularly by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and
*For which discrete financial information is available.




== See also ==
== See also ==
* [[Entity]]
* [[Canada]]
* [[IFRS 8]]
* [[CPA]]
* [[Reportable segment]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Latest revision as of 05:20, 27 June 2022

The Public Policy Objectives of the Canadian government.


See also