Page 253 - F1 Integrated Workbook STUDENT 2018

IAS 2, 8, 10, 34 and IFRS 8

4.2 Identification of Segments

A segment should be classified as a reportable segment if it contributes more than
10% of the total of any of the following.

 Revenue (internal and external).

 Profits.

 Losses.

 Assets.

If, after allocating segments according to the 10% rule, the revenue of reportable
segments is less than 75% of the external revenue of the entity, additional segments
will be classified as reportable segments even though they do not meet the 10% rule.

A reportable segment is an operating segment or aggregations of operating
segments that meet specified criteria.

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