Segmented Reporting (IFRS Requirements)

question 46

Essay

Segmented reporting (IFRS requirements)
A central issue in reporting on operating segments of a business enterprise is the determination of which segments are reportable under IFRS.
Instructions
a) According to IFRS, what are the tests to determine whether or not an operating segment is reportable?
b) What is the test to determine if enough operating segments have been separately reported upon, and what is the guideline on the maximum number of operating segments to be shown?

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Definitions:

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