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Operating Segments – Segment manager

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Operating Segments – Segment manager

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
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  • August 28, 2017 at 10:59 am #403892
    Chandan
    Member
    • Topics: 24
    • Replies: 36
    • ☆☆

    I’ve read in one of the past paper answers that existence of a ‘segment manager’ is an indicator that it’s an operating segment.. could you explain why?

    Also I’ve read that if a Segment is integral part of business, it should be reported seperately even if there’s no revenues..

    What defines an integral part of the business?

    August 29, 2017 at 8:19 pm #404150
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    If someone is managing a segment then it is likely that they will report to the chief operating decision maker.

    I’m not too sure the second point is correct. If a segment was reported in the previous period but is not due to be reported this period as it does not meet the criteria, then if it is of continuing significance it can continue to be reported. There is no definition of significance as the standards are open to professional judgement and don’t just list rules.

    Thanks

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