Yakub02
Banned
the amount of investment in associates and joint ventures accounted for by the equity method and the amounts of additions to non-current assets (excluding financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts), providing these amounts are included in segment assets. Additionally, the following reconciliations are required:
Reconciliation of the totals of segment revenues to the entity’s revenue;
Reconciliation of the total of reported segment profits or losses to the entity’s profit before tax and discontinued operations; Reconciliation of the total of the assets of the reportable segments to the entity’s assets;
Reconciliation of the total of the liabilities of the reportable segments to the entity’s liabilities (but only if segment liabilities are reported); and
Reconciliation of the total of the assets of the other material items to the entity’s corresponding items. Also, the factors used to identify the entity’s reportable segments, including the basis of organisation, (i.e. whether the entity is organised around different products and services or geographical area), and the types of products and service from which the reportable segments derive their income must all be disclosed.
Measurement IFRS 8 requires that the amount of each segment item reported shall be the measure reported to the chief operating decision maker for the purposes of making decisions about allocating resources to the segment and assessing its performance.
Reconciliation of the totals of segment revenues to the entity’s revenue;
Reconciliation of the total of reported segment profits or losses to the entity’s profit before tax and discontinued operations; Reconciliation of the total of the assets of the reportable segments to the entity’s assets;
Reconciliation of the total of the liabilities of the reportable segments to the entity’s liabilities (but only if segment liabilities are reported); and
Reconciliation of the total of the assets of the other material items to the entity’s corresponding items. Also, the factors used to identify the entity’s reportable segments, including the basis of organisation, (i.e. whether the entity is organised around different products and services or geographical area), and the types of products and service from which the reportable segments derive their income must all be disclosed.
Measurement IFRS 8 requires that the amount of each segment item reported shall be the measure reported to the chief operating decision maker for the purposes of making decisions about allocating resources to the segment and assessing its performance.