Advanced Accounting (Canada) · Segment Disclosures

Two competitors have identical product lines and identical legal structures, yet report different operating segments under IFRS 8. How is that possible?

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More in Segment Disclosures

An entity sells the same products through three legally separate subsidiaries, but the CODM reviews results by product line, not by subsidiary. Under IFRS 8, what determines the operating segments?

A single-segment entity argues it has nothing to disclose under IFRS 8 beyond its one segment. What three entity-wide disclosures does it still owe?

One external customer provides 11% of an entity's total revenue. What must IFRS 8 disclosure include, and what need it NOT include?

A segment has external revenue of 6% and intersegment revenue that brings its total to 12% of combined segment revenue, but its profit and assets are each below 10%. Is it a reportable segment under IFRS 8?

A private company with no public equity has bonds trading on a public exchange. Must it provide IFRS 8 segment disclosures?

After applying the 10% tests, an entity's reportable segments cover only 68% of its external revenue. What must it do?

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