Advanced Accounting (Canada) · Segment Disclosures

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?

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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?

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