Financial reporting - international financial reporting standards - IFRS 8.
Under IFRS 8 (Operating segments) a reportable segment is an operating segment of a reporting entity about which information must be reported.
The criteria for being reportable are any one (or more) of the following:
- Revenue is 10 per cent or more of the combined revenue, internal and external, of all operating segments; or
- The absolute measure of reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all profitable operating segments and (ii) the combined reported loss of all loss-making operating segments; or
- Its assets are 10 per cent or more of the combined assets of all operating segments.