IFRS 8: Operating Segment

Overview

This IFRS deals with the information that an entity should disclose in its financial statements to enable users to evaluate the nature and financial effects of the business activities and the economic environment in which the business operates

Objectives

Upon completion of this IFRS, learners will be able to:

  • Identify operating segments
  • Understand reportable segments and disclosure requirements
  • Understand the scope and importance of chief operating decision maker

Modules

(a) IFRS 8 Introduction Summary


  1. KLiPs 
     

(b) IFRS 8 Full Standard (Subscription Required)


  1. IFRSbox
     

  2. IFRS.org
     

(c) IFRS 8 Recap

  1. IFRS 8 Summary [13:09]
  2. IFRS 8 Overview [05:38]
  3. ACCA IFRS 8 Lecture [31:09]
  4. IFRS 8 Revision [04:06]
   IFRS 8 Summary [13:09]
     IFRS 8 Overview [05:38]

 

   
ACCA IFRS 8 Lecture Part 1 [31:09]

 
IFRS 8 Revision [04:06]

 

 

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