Operating segment: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add link.) |
||
| Line 13: | Line 13: | ||
* [[IFRS 8]] | * [[IFRS 8]] | ||
* [[Reportable segment]] | * [[Reportable segment]] | ||
* [[Segment]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 13:47, 12 October 2022
Financial reporting - international financial reporting standards - IFRS 8.
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.
