Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
OVERVIEW OF PFRS 8
Each entity:
This applies to both individual (separate) financial statements and
consolidated financial statements,
whose debt or equity instruments are traded in a public market; or
that files, or is in the process of filing, its financial statements with a
securities commission or other regulatory organisation for the purpose
of trading its instruments on a public market.
REMEMBER!
Reconciliations
The entity should reconcile total amount per operating
segments with total amount reported in the entity's financial
statements for:
Revenues;
Profit or loss;
Assets;
Liabilities;
Other material information.
WHAT INFORMATION TO DISCLOSE?
Entity-wide information
Information about products and services;
Information about geographical areas, namely:
Revenues from external customers (in the country of domicile and
in foreign countries;
Certain non-current assets(in the country of domicile and in
foreign countries;
Information about major customers
THANK YOU!!!