Page 5 - PowerPoint Presentation
P. 5

OPERATING SEGMENTS



            Outcomes









            • Explain the core principles of operating segments.



            • Explain the scope of IFRS 8.



            • Define operating segments and the chief operating


                decision maker.


            • Determine quantitative thresholds.




            • Identify an entity’s reportable segments.



            • Have knowledge and awareness of disclosure

                requirements.







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