Beruflich Dokumente
Kultur Dokumente
LECTURE AID
2019
Learning Objectives
• Enumerate examples of related parties.
• Describe the disclosure requirements for related parties.
• Define an operating segment.
• Describe the “management approach” to identifying
reportable segments.
• State the quantitative thresholds in identifying reportable
segments.
• An unlisted entity that chooses to apply PFRS 8 shall comply with
all of the requirements of PFRS 8; otherwise it shall not describe
the information as segment information.