Page 10 - PowerPoint Presentation
P. 10
OPERATING SEGMENTS
Reportable segments
• In terms of IFRS 8 an entity shall report separately,
information about each operating segment that:
• (a) has been identified as an operating segment in terms
of the definition of an operating segment or that results
from aggregating two or more of those segments in
terms of the aggregation criteria referred to below, and
• (b) exceeds the quantitative thresholds as below.
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