Topic 604 - Operating segments

This topic includes FAQs relating to the following IFRS standards, IFRIC Interpretations and SIC Interpretations:

IFRS 8 Operating Segments

Other resources

  • IFRS At a Glance by standard is available here.

 

Sub-topic within this main topic are set out below, with links to IFRS Interpretation Committee agenda decisions and BDO IFRS FAQs relating to that sub-topic below each sub-topic:

Sub-topic NumberSub-topic and Related FAQ
604.1Scope and definitions
604.1Reportable segments
604.1Quantitative  thresholds
604.1Aggregation criteria
604.1Disclosure
604.1Reconciliation of operating segments to financial statements
604.1Entity-wide disclosures
604.1Other issues

 

FAQs coming soon..


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