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Good Morning,
I have some queries in relation to IFRS 8:
1] If a company has adopted/uses full IFRS but is not listed, can they still choose to disclose segment information?
2] In relation to segment disclosures, I don’t understand the requirement to disclose geographical information. Can you clarify?
Thank you.
Companies can always opt to disclose segmental info. even if not listed.
Re geographical disclosure. It would depend on whether CEO used such data in making key decisions. So ….. very subjective.
Steve Widberg
Hi, I’m still unclear of the geographical information which needs to be disclosed.
Specifically, the BPP WorkBook says:
Geographical areas:
– external revenue
– non-current assetsBy:
– Entity’s country of domicile
– All foreign operations (subdivided if material)Can you clarify?
Thank you.
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