Welcome to the IFRS 8 Operating Segments e-learning module

This module covers the background, scope and principles under IFRS 8 Operating Segments and the application of this Standard. By completion of this module, you will be able to:

  • Describe and apply the definition of an operating segment and the factors used in identifying such segments
  • Describe the aggregation criteria and quantitative thresholds IFRS 8 uses and apply these requirements in determining reportable segments
  • Describe and apply the measurement of operating segments and
  • Describe and apply the disclosure requirements of IFRS 8 including:
    • Reconciliations of total reportable segments' revenue to the entity's revenue
    • Reconciliations of reportable segments' measure of profit and loss to the entity's profit and loss
    • Other entity-wide disclosures

The duration of this module is about 1 hour and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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