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operating segements

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › operating segements

  • This topic has 2 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • November 27, 2023 at 11:27 am #695601
    JohnnySins
    Participant
    • Topics: 57
    • Replies: 38
    • ☆☆

    Good afternoon, in the lecture video you mentioned that grouping operating segments would give less information to the competitors why would that be? Can you please explain this. Thank you in advance.

    November 27, 2023 at 11:52 am #695605
    JohnnySins
    Participant
    • Topics: 57
    • Replies: 38
    • ☆☆

    2) In additon what does internal and external mean in the notes? does internal mean the from the operating segement and external everything else from the group excluding the operating segement? for example revenue
    3) Sir would be group the are made manditory by by the standard to disclose? or would the we group those that dont meet the threshold so that they meet the threshold?
    Thank you sir

    November 27, 2023 at 1:58 pm #695613
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3397
    • ☆☆☆☆☆

    1. You may be able to conceal the results of one part of a business by grouping it with other parts.
    2. Internal = inter-company.
    3. Please clarify your question.

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