An Introduction to Segment Reporting for IFRS 8

Introduction to Segment Reporting

Companies are often involved in a number of different industries or business activities.  They often expand and diversify their operations across geographical areas.

As a result of this, their group is exposed to different rates of return, growth opportunities and risk for each ‘segment’ of their business.

Investors want information that highlights the performance of the various components of the organization.

This is where IFRS 8 Operating Segments steps in.

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