IFRS 8 - Segment Information (CPC 22)

CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1

Program:



  • Overview and basic principle
  • Operating segment and reportable segment, segregation criterion.
  • Minimum quantitative parameters.
  • Disclosure, general information and information on profit or loss, assets and liabilities.
  • Measurement
  • Conciliation.
  • Re-presentation of previously disclosed information.
  • Entity-wide disclosure.
  • Product and service information, geographic area and main customers. zx

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.

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