- This topic has 1 reply, 2 voices, and was last updated 9 months ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
PQ Awards Nominations
Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Operating Segments
Hi,
Are assets and liabilities included in an operating segment disclosure? If so, is it important to state that in a question?
Or is P/L items specific to that segment ok to state?
Thanks
I would say:
1. Must show profit ALWAYS.
2. Would show assets / liabilities IF these figures are regularly reviewed by the chief operating decision maker.
https://www.iasplus.com/en/standards/ifrs/ifrs8?msclkid=3f29fdc6ce9f11ec820494070ccf7821