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?

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

When an entity ends up with about 12 separately reported segments, what does IFRS 8 suggest, and how are the sub-threshold segments shown?

A conglomerate consolidates a fast-growing tech subsidiary and a shrinking manufacturing subsidiary into one set of statements showing healthy overall profit. What information problem does IFRS 8 segment reporting exist to solve?

Once the 10% tests identify a reportable segment, what must an entity disclose about it under IFRS 8 beyond just a profit figure?

An entity's reportable-segment profits sum to a figure that differs from the consolidated profit in its financial statements. Under IFRS 8, is that a problem?

Beyond simply naming the countries it operates in, what geographic breakdown does IFRS 8 require in its entity-wide disclosures — and does a single-segment entity owe it too?

A privately held Canadian company reporting under ASPE has several distinct lines of business. How do its operating-segment disclosure obligations compare with an IFRS 8 reporter?