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Ias 13

Quoted prices (unadjusted) in active markets for identical assets or liabilities accessible at the measurement date.

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dannesandberg
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31 views1 page

Ias 13

Quoted prices (unadjusted) in active markets for identical assets or liabilities accessible at the measurement date.

Uploaded by

dannesandberg
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Quick Summary to Remember:

 Operating Segment: A component of an entity engaged in


revenue-generating activities, with results reviewed by the chief
decision-maker and discrete financial data available.
 Reportable Segments: Segments meeting at least one 10%
threshold (revenue, profit/loss, or assets) and, if necessary, the
75% rule for total segment revenue.
 Measurement Basis: Segment performance is reported based on
internal management reports.
 Disclosures:
o General information on segments and products/services.
o Segment profit/loss, assets, and liabilities.
o Entity-wide disclosures on products/services, geography, and
major customers.
 Aggregation: Segments with similar characteristics may be
combined, with clear disclosure of aggregation criteria.

IFRS 8 enhances users’ understanding of the entity’s diverse business


operations and geographic presence. By aligning external segment
reporting with internal decision-making, IFRS 8 aims to make segment
information relevant and insightful for users.

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