Chapter 28 - Segmental Analysis Flashcards
1
Q
Segmental Analysis standard
A
IFRS 8
2
Q
What is it?
A
Analysis of the results of a business or Operating segment
3
Q
Operating segment criteria
A
> must earn revenue
> data must be regularly reviewed in summarized format by a decision maker
4
Q
Reportable segment
A
> separately reportable when they exceed 10% of revenue/profits/assets
> must in total cover 75% of total revenue
5
Q
Segmental disclosures
A
> profit/loss and assets by segments
geographical or external revenue and non-current assets
revenue by major customer
6
Q
Segmental Analysis
A
> Growing vs Declining segments > Profitable vs loss making segments > Profit Margin > Centralized Costs > Unallocated amounts
7
Q
Segmental Analysis
A
> Growth
Profitability
Return on Net Assets
