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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Operating segments
Regarding IFRS 8, what is the meaning of the internal and external group revenue?
Thank you very much. Plus, I have been focusing on your lecture, time to smash the exam kit and technical articles. Speaking of technical articles, could you please give me some tips for studying them?
Thank you very much.
Internal sales are inter-company sales.
They cancel out on consolidation, but we have to take account of them when deciding which segments are reportable.
Technical articles – never more than one every 2 days – because they are not an easy read.Read on Day 1 and then go through more slowly on Day 2!