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IFRS 8 Operating Segments

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Nirmal Ghorawat
Nirmal Ghorawat
Economy & Finance
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IFRS 8 OPERATING SEGMENTS Presented By: CA. NIRMAL GHORAWAT B. COM (HONS), ACA, cIFRS(ICAI)
THE CORE PRINCIPLE ,[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
IFRS 8 โ€“ APPLICATION SUMMARY August 30, 2010 CA. Nirmal Ghorawat
CHIEF OPERATING DECISION MAKER (CODM) ,[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
OPERATING SEGMENTS is a Component of an Entity. August 30, 2010 CA. Nirmal Ghorawat
OPERATING SEGMENTS โ€“ SPECIFIC EXAMPLE ,[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
DETERMINING REPORTABLE SEGMENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
DETERMINING REPORTABLE SEGMENTS ,[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
DETERMINING REPORTABLE SEGMENTS OPTIONAL August 30, 2010 CA. Nirmal Ghorawat
DETERMINING REPORTABLE SEGMENTS August 30, 2010 CA. Nirmal Ghorawat SEGMENTS NOT MEETING THE QUANTITATIVE THRESHOLD Management BELIEVEs that the Information is Useful for the Users Can be disclosed in Current Year but was disclosed in Preceding Period Can be disclosed if the Management judges that the Information is of Continuing Significance SEGMENTS MEETING THE QUANTITATIVE THRESHOLD in Current Year but was Not disclosed in Preceding Period Disclose Restate prior period information (unless the necessary information is not available and cost to develop it would be excessive)
EXERCISE โ€“ ARRANGE August 30, 2010 CA. Nirmal Ghorawat
EXERCISE - SOLUTION August 30, 2010 CA. Nirmal Ghorawat
DISCLOSURE ,[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat IS IT THE SAME SLIDE AGAIN??
DISCLOSURE ,[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
D ISCLOSURE โ€“ G ENERAL I NFORMATION ,[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
D ISCLOSURE โ€“ I NFORMATION ABOUT SEGMENT (REVENUES, P & L AND ASSETS & LIABILITIES) ,[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
D ISCLOSURE โ€“ I NFORMATION ABOUT REVENUES, P & L AND ASSETS & LIABILITIES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
D ISCLOSURE โ€“ RECONCILIATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
ENTITY WIDE DISCLOSURES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
INFORMATION ABOUT PRODUCTS & SERVICES ,[object Object],August 30, 2010 CA. Nirmal Ghorawat
INFORMATION ABOUT GEOGRAPHICAL AREAS ,[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
INFORMATION ABOUT MAJOR CUSTOMERS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],August 30, 2010 CA. Nirmal Ghorawat
August 30, 2010 CA. Nirmal Ghorawat

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IFRS 8 Operating Segments

  • 1. IFRS 8 OPERATING SEGMENTS Presented By: CA. NIRMAL GHORAWAT B. COM (HONS), ACA, cIFRS(ICAI)
  • 2.
  • 3. IFRS 8 โ€“ APPLICATION SUMMARY August 30, 2010 CA. Nirmal Ghorawat
  • 4.
  • 5. OPERATING SEGMENTS is a Component of an Entity. August 30, 2010 CA. Nirmal Ghorawat
  • 6.
  • 7.
  • 8.
  • 9. DETERMINING REPORTABLE SEGMENTS OPTIONAL August 30, 2010 CA. Nirmal Ghorawat
  • 10. DETERMINING REPORTABLE SEGMENTS August 30, 2010 CA. Nirmal Ghorawat SEGMENTS NOT MEETING THE QUANTITATIVE THRESHOLD Management BELIEVEs that the Information is Useful for the Users Can be disclosed in Current Year but was disclosed in Preceding Period Can be disclosed if the Management judges that the Information is of Continuing Significance SEGMENTS MEETING THE QUANTITATIVE THRESHOLD in Current Year but was Not disclosed in Preceding Period Disclose Restate prior period information (unless the necessary information is not available and cost to develop it would be excessive)
  • 11. EXERCISE โ€“ ARRANGE August 30, 2010 CA. Nirmal Ghorawat
  • 12. EXERCISE - SOLUTION August 30, 2010 CA. Nirmal Ghorawat
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
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  • 22.
  • 23. August 30, 2010 CA. Nirmal Ghorawat