IFRS: Segment Reporting (IFRS 8)

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1.0 Credits

The purpose of this course is to familiarize you with the guidance described in IFRS 8, Operating Segments. The core principle of IFRS 8, Operating Segments is outlined in the statement's first sentence: An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environment in which it operates. IFRS 8 requires entities to report financial and descriptive information about its reportable segments.


  • Explain how to apply the criteria for determining a reportable segment.
  • Understand how to prepare the disclosures required by IFRS 8 for reportable segments.

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