Topic 604 - Operating segments

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

IFRS 8 Operating Segments

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

 

FAQs coming soon..


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