Operating SegmentsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Operating SegmentsThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts May 7, 2022 at 1:31 pm #655114 james8500ParticipantTopics: 68Replies: 17☆☆Hi,Are assets and liabilities included in an operating segment disclosure? If so, is it important to state that in a question?Or is P/L items specific to that segment ok to state?Thanks May 8, 2022 at 8:19 am #655169 Stephen WidbergKeymasterTopics: 15Replies: 3328☆☆☆☆☆I would say:1. Must show profit ALWAYS. 2. Would show assets / liabilities IF these figures are regularly reviewed by the chief operating decision maker.https://www.iasplus.com/en/standards/ifrs/ifrs8?msclkid=3f29fdc6ce9f11ec820494070ccf7821AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In