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Regarding quantative threshold for operating segements

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Regarding quantative threshold for operating segements

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • November 29, 2023 at 7:22 am #695693
    JohnnySins
    Participant
    • Topics: 60
    • Replies: 38
    • ☆☆

    Dear sir, an operating segments revenue should be atleast 75% of external revenue of the group.
    when we take the figure of operating segments revenue is it the total or just external. in the example given in the Kaplan book it has external revenue used in the calculation however in the lecture notes I can see it mentions total( Internal and external).

    November 29, 2023 at 7:50 am #695694
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    10% test – based on total (external plus internal) revenue – both numerator and denominator
    75% test – based on external revenue only – both numerator and denominator

    November 29, 2023 at 9:26 am #695708
    JohnnySins
    Participant
    • Topics: 60
    • Replies: 38
    • ☆☆

    Thank you for the quick response.

    November 30, 2023 at 7:21 am #695751
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    🙂

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    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Regarding quantative threshold for operating segements’ is closed to new replies.

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