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.