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Segment reporting
Defining reportable segments
1.1 What is an operating segment disclosure?
The primary financial statements are highly summarised.
As a response to this, IFRS 8 Operating Segments requires listed companies to
produce an operating segments disclosure. This provides users of financial
statements with additional information
Example 1
Below is an example of an operating segment disclosure note:
Retail Banking All other Total
$m $m $m $m
External revenue 310 652 21 983
Internal revenue 4 97 2 103
Profit/(loss) 21 87 (6) 102
Assets 590 879 106 1,575
Liabilities 107 563 76 746
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