IFRS Module 5 Operating SegmentsCode: 16-IFRS5
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Module 5 of the IFRS Learning Moduleseries presents an overview ofIFRS 8 Operating
Segments; this overview includes a detailed discussion of the processes for identifying,
aggregating and reporting operating segments in IFRS financial statements.The course also
discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.
After completing this course, participants should be able to:
• Explain the process for identifying operating segments under IFRS 8.
• Identify reportable segments based on the guidelines and quantitative thresholds provided
in IFRS 8.
• Describe the disclosure requirements of IFRS 8.
• Describe the similarities and differences between IFRS and U.S. GAAP in the area of
Presentation Method: QAS Self-Study
CPE credit: 2 Hours
Program Level: Intermediate
Prerequisites: General understanding of GAAP and Accounting.
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase.
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