Reportable segments
In this lesson, you'll learn how to identify which business segments must be reported separately under IFRS 8, a key requirement for Strategic Business Reporting (SBR) and Advanced Financial Reporting (F2).
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In this lesson
- 0:00 Segment reporting requirements overview
- 0:14 Aggregation criteria for combining segments
- 0:18 Quantitative thresholds explained
- 0:49 The 75% revenue minimum rule
About this lesson
You'll discover the quantitative thresholds that trigger separate disclosure—revenue, profit or loss, and assets must each represent 10% or more of their respective totals—and understand the aggregation criteria that allow you to combine similar segments. The lesson also covers the critical 75% revenue rule, which means you must keep adding segments until at least three-quarters of your entity's revenue is reportable, even if some fall below the standard thresholds. This is essential knowledge for exam success and for preparing financial statements that give users meaningful insight into your business performance.
Duration: 2m
Transcript
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