Professional Documents
Culture Documents
Segments
issued in November 2006 and applies to annual periods
beginning on or after 1 January 2009.
Core Principle
An
Scope
IFRS
financial
commission
statements
or
other
with
regulatory
However,
Operating Segments
IFRS
resources
Assess the performance of the
operating segments of the entity
Often, he is chief executive
officer or chief operating officer
Reportable Segments
IFRS
descriptive
segments.
information
Reportable
about
segments
its
are
reportable
operating
Reportable Segments
the absolute measure of its reported profit or loss is 10
percent or more of the greater, in absolute amount, of (i) the
combined reported profit of all operating segments that did
not report a loss and (ii) the combined reported loss of all
operating segments that reported a loss, or
its assets are 10 percent or more of the combined assets of all
operating segments.
Total
Profit/
(Loss)
10M
25M
5M
30M
8M
4M
8M
2M
10M
(3M)
4M
6M
1M
7M
1M
20M
5M
8M
13M
(4M)
11M
22M
4M
26M
11M
Total Assets
49M
86M
20M
7M
Segme
nt
Identifiable
Assets
External
Internal
revenues revenues
Total
Profit/
(Loss)
10M
25M
5M
30M
8M
4M
8M
2M
10M
(3M)
4M
6M
1M
7M
1M
20M
5M
8M
13M
(4M)
11M
22M
4M
26M
11M
Identifiable
4.9M
Total revenues are at least
8.6M
Operating result is at least
Reportable Segments
Operating segments that do not meet any of the
quantitative
thresholds
outlined
may
be
Reportable Segments
If
Total
Profit/
(Loss)
10M
25M
5M
30M
8M
4M
8M
2M
10M
(3M)
4M
6M
1M
7M
1M
20M
5M
8M
13M
(4M)
11M
22M
4M
26M
11M
Total Assets
49M
86M
20M
7M
Segme
nt
Identifiable
Assets
External
Internal
revenues revenues
Total
Profit/
(Loss)
10M
25M
5M
30M
8M
4M
8M
2M
10M
(3M)
4M
6M
1M
7M
1M
20M
5M
8M
13M
(4M)
11M
22M
4M
26M
11M
Identifiable
4.9M
Total revenues are at least
8.6M
Operating result is at least
Disclosure Requirements
Disclosure Requirements
a measure of total assets* and total liabilities* for each reportable
segment, and the amount of investments in associates and joint
ventures and the amounts of additions to certain non-current assets
('capital expenditure') [IFRS 8.23-24]
an explanation of the measurements of segment profit or loss,
segment assets and segment liabilities, including certain minimum
disclosures, e.g. how transactions between segments are measured,
the nature of measurement differences between segment information
and other information included in the financial statements, and
asymmetrical allocations to reportable segments [IFRS 8.27]
Disclosure Requirements
reconciliations of the totals of segment revenues, reported
segment profit or loss, segment assets*, segment liabilities*
and other material items to corresponding items in the entity's
financial statements [IFRS 8.21(b) and 28]
some entity-wide disclosures that are required even when an
entity has only one reportable segment, including information
about each product and service or groups of products and
services [IFRS 8.32]
analyses of revenues and certain non-current assets by
geographical area with an expanded requirement to disclose
revenues/assets by individual foreign country (if material),
irrespective of the identification of operating segments [IFRS
8.33]
information about transactions with major customers [IFRS
8.34]