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Operating segment IFRS8

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Operating segment IFRS8

  • This topic has 1 reply, 1 voice, and was last updated 8 years ago by sambathkun.
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  • February 28, 2017 at 1:39 am #374660
    sambathkun
    Participant
    • Topics: 31
    • Replies: 38
    • ☆☆

    Hi everyone,

    I’m reviewing on the iFRS8 operating segment, bellow is the extract of the quantitative threshold from iFRS8.
    Could anyone explain the meaning of the last threshold?

    ” If the total external revenue reported by operating segments constitutes less than 75% of the total revenue, additional operating segments shall be identified as reportable segments until at least 75% of the entity’s revenue is included in reportable segments.””

    Regards,
    Sambath

    Extract from ifrs8_________________________
    ” · Information is required to be disclosed separately about an operating segment that meets any of the following quantitative thresholds:
    – Its reported revenue, including both sales to external
    customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments
    Specific quantitative disclosure requirements:
    – The absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of:
    o The combined reported profit of all operating segments that did not report a loss; and
    o The combined reported loss of all operating segments that reported a loss.
    – Its assets are 10 per cent or more of the combined assets of all operating segments.

    · If the total external revenue reported by operating segments constitutes less than 75% of the total revenue, additional operating segments shall be identified as reportable segments until at least 75% of the entity’s revenue is included in reportable segments.”

    February 28, 2017 at 8:42 am #374697
    sambathkun
    Participant
    • Topics: 31
    • Replies: 38
    • ☆☆

    Hi Wesbyss,

    Thank for your explanation. So if i can’t find extract segments to make my total reported segment more than or equal to 75%, what will happen?

    Regards,

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