About this document
PFRS 8: Understanding Operating Segments by Ellen Maskariño is a document available to read on EtoBox.
PFRS 8 requires entities to disclose segment information to enable users to evaluate the nature and financial effects of its business activities. An operating segment is a component that engages in business activities, whose results are regularly reviewed by management. Reportable segments meet certain quantitative thresholds for revenue, profit/loss, or assets. Entities must disclose revenue, profit/loss, assets, and other information for each reportable segment.
- Author
- Ellen Maskariño
- Language
- EN