IFRS 8 Operating segments

IFRS 8 Operating Segments Summary at the best

by

Topics hide IFRS 8 Operating Segments Summary Or in some more detail……. CORE PRINCIPLE SCOPE OPERATING SEGMENTS Chief Operating Decision Maker REPORTABLE SEGMENTS Aggregation criteria Quantitative thresholds Measurement Restatement of previously reported information DISCLOSURE CHECKLIST Chief Operating Decision Maker Chief Operating Decision Maker Chief Operating Decision Maker Chief Operating Decision Maker Chief Operating Decision Maker … Read more

Determining a leases discount rate

by

Determining a leases discount rate IFRS 16.26 sets out the discount rate requirement as follows: “At the commencement date, a lessee shall measure the lease liability at the present value of the lease payments that are not paid at that date. The lease payments shall be discounted using the interest rate implicit in the lease, … Read more

Operating segments Matrix structured entities

by

Last update 27/01/2020 Operating segments Matrix structured entities – IFRS 8 10 addresses the issue of matrix structures. It uses the example of an entity where some managers are responsible for product and service lines worldwide, whereas other managers are responsible for specific geographical areas. Operating segments Matrix structured entities The CODM reviews the operating results … Read more