IFRS Learning Module 5: Segment Reporting
Credit Hours: 3
Field of Study: Accounting
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online PDF
Instructor: Michael J. Walker, CPA
After studying this module participants should be able to:
- Explain the process for identifying operating segments under IFRS 8.
- Identify reportable segments based on the guidelines and quantitative thresholds provided in IFRS 8.
- Describe the disclosure requirements of IFRS 8.
- oDescribe the similarities and differences between IFRS and U.S. GAAP in the area of segment reporting.