IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.
This module of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.
Course Publication Date:
October 30, 2023
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$15.00!
| Author: | Michael Walker |
| Course No: | ACT-IFRSSEGS-7103 |
| Recommended CPE: | 1.50 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning Objectives
- Explain the process for identifying operating segments under IFRS 8.
- Identify reportable segments based on the guidelines and quantitative thresholds provided in IFRS 8.
- Describe the disclosure requirements of IFRS 8.
- Describe the similarities and differences between IFRS and U.S. GAAP in the area of segment reporting.