Disclosing reportable segments
In this lesson, you'll learn how to disclose reportable segments under IFRS standards—a key requirement for Financial Reporting and Strategic Business Reporting papers.
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In this lesson
- 0:00 Segment disclosure requirements overview
- 0:13 Identifying and aggregating operating segments
- 0:34 Products, services and segment basis
- 0:57 Profit, loss and financial metrics disclosure
- 1:31 Chief decision maker reporting approach
About this lesson
You'll discover what information users need to evaluate business activities, how to present segment profit or loss, and which metrics (assets, liabilities, revenues, depreciation) must be reported for each segment. The focus is on what the chief decision maker actually uses to run the business, ensuring your disclosures are relevant and complete for exam success.
Duration: 2m
Transcript
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