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.