Operating Segments under IFRS 8
Description
Do you get nervous when you hear the phrase “Segment Reporting”? We all do, but after taking this eligible eLearning course (1.0 CPE), you will feel better! This course discusses the requirements of IFRS 8, Operating Segments, and will focus on the importance of properly identifying and aggregating operating segments in order to accurately report an entity’s operating segments. This course will also cover the various requirements of reporting operating segments, including the thresholds to be met and disclosures for segment reporting.
Learning Objectives
By the end of this course, you should be able to:
- Identify operating segments
- Recall the requirements to aggregate operating segments into reportable segments
- Recognize the threshold requirements for an operating segment to be a reportable segment
- Recall disclosure requirements of IFRS 8
Additional Information
| Last Updated | 08/01/2025 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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