IFRS: Segment Reporting (IFRS 8)

Financial accounting & reporting


IFRS: Segment Reporting (IFRS 8)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level


  • Duration

    1 hour

The purpose of this course is to familiarise you with the guidance described in IFRS 8, Operating Segments.

Learning outcomes

  • Learning outcomes: Explain how to apply the criteria for determining a reportable segment
  • Understand how to prepare the disclosures required by IFRS 8 for reportable segments

£39.00 (CIMA members only)


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Product information


The purpose of this course is to familiarise you with the guidance described in IFRS 8, Operating Segments. The core principle of IFRS 8, Operating Segments is outlined in the statement's first sentence:

An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environment in which it operates. IFRS 8 requires entities to report financial and descriptive information about its reportable segments.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:1 hour
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)


VAT calculated on checkout


  • AICPA Professional Development Staff