IFRS 8 - operating segments

Overview:

IFRS 8 is the International Financial Reporting Standard that requires companies to give disclosures about their operating segments. The standard replaces IAS14, segmental reporting and applies to reporting periods commencing on or after the first of January 2009.

Learning Outcomes:

On completion of this course, participants will have a greater understanding of:

  • Scope
  • Core Principle
  • Operating segments
  • Reportable segments
  • Disclosures
  • Comparison with IAS 14
  • Comparison with UK GAAP

Authored by: Jennifer Braithwaite

Jennifer has been delivering and developing IFRS and Audit based training courses for over six years with clients including the Brunei Investment Agency, National Bank of Greece, KPMG and PWC. Jennifer’s previous role was as a tutor with the leading provider of ICAEW (ACA) exam training in the UK. In this role, Jennifer specialised in Financial Reporting (IFRS) and Auditing courses, becoming the company’s IFRS technical expert for the Financial Accounting paper.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price (excludes VAT): £35.00