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IFRS 8 Operating segment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 8 Operating segment

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • December 18, 2020 at 2:48 pm #600248
    arunotes
    Member
    • Topics: 65
    • Replies: 39
    • ☆☆

    Dear sir,

    To determine whether 2 or more operating segment, we need to have similar economic circumstances by using the factors like nature of product or services,….. etc.

    May I know is it we have to determine depend on which point support more? like gt 2 factor support and 3 factors does not support. hence, it should not be combined? Sounds like a judgemental question, as long as we can justify, then marks will be awarded?

    Thank you

    December 20, 2020 at 7:38 am #600368
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3396
    • ☆☆☆☆☆

    Question of judgement as you say. If in doubt, better to disclose too many segments. Provided that you have written out the rules, you won’t lose marks.

    December 22, 2020 at 7:57 am #600521
    arunotes
    Member
    • Topics: 65
    • Replies: 39
    • ☆☆

    Okay thanks sir I got it.

    December 23, 2020 at 9:03 am #600637
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3396
    • ☆☆☆☆☆

    My pleasure

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