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operating segment

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

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by AvatarStephen Widberg.
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  • July 28, 2021 at 1:09 pm #629671
    Avataraarti2407
    Member
    • Topics: 36
    • Replies: 8
    • ☆

    Dear Tutor,

    I found the below line in my kaplan kit, and i wanted to ask you based on this line, if we will report tax department or marking department as a seperate operating segment? as they are integral part fo the business despite them not earning revenue or incurring expense for the entity?

    If a function is an integral part of the business, it may be disclosed as a segment even though it may not earn revenue.

    July 28, 2021 at 5:26 pm #629689
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3449
    • ☆☆☆☆☆

    In my view I would only report revenue generating segments – that it was what the investor wants to know about.

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