Operating segment disclosures case study help analysis with solution

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This case discuss about the IFRS doesnt define segments as either business or geographical segments and doesn’t require measurement of segment amounts based on an entity`s IFRS accounting policies,and entity must disclose and explanation of how it determined its re portable operating segments, and the basis on which the disclosed amounts have been measured.These disclosures include reconciliations of the totals of key segment amounts to the corresponding entity amounts reported in the IFRS financial statements .A measure of profit or loss and assets for each segments must be disclosed .Additional line items ,such as interest revenue and interest expense ,are provided to the CODM .IAS 14 ,by contrast,specifies the items that must be disclose for each re portable segment.
 

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CASE ID: HB CASE 61
 

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