Page 254 - F1 Integrated Workbook STUDENT 2018

Chapter 14

4.3 Disclosure

IFRS 8 Operating Segments, requires the disclosure of the following:

 factors used to identify the entity’s reportable segments, including the basis of
segmentation (for example, whether operating segments are based on products
or services or geographical areas)

 types of products and services from which each segment derives its revenue

For each reportable segment an entity should report:

 profit or loss

 revenues

 total assets

 total liabilities

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