Segment Reporting and Financial Disclosure

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Segment Reporting and Financial Disclosure

Instructor: EDUCBA

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4 modules

Gain insight into a topic and learn the fundamentals.

8 hours to complete

Flexible schedule

Learn at your own pace

4 modules

Gain insight into a topic and learn the fundamentals.

8 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Analyze IFRS 8 principles and identify operating and reportable segments.
Apply segment measurement, aggregation, and disclosure requirements accurately.
Evaluate segment reporting scenarios using IFRS-based financial analysis techniques.

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There are 4 modules in this course

Learners will analyze IFRS 8 segment reporting principles, identify operating and reportable segments, apply measurement and disclosure requirements, and evaluate real-world financial reporting scenarios.

This course provides a structured and practical understanding of segment reporting, starting from foundational concepts such as scope, CODM, and operating segments, and progressing to advanced topics like aggregation, quantitative thresholds, restatements, and reconciliation. Through step-by-step examples and case-based explanations, learners will develop the ability to interpret internal management reports and translate them into compliant financial disclosures. What makes this course unique is its strong focus on the management approach of IFRS 8, combined with practical applications, Excel-based illustrations, and real-life scenarios that bridge theory and practice. By the end of this course, learners will be equipped to confidently analyze segment data, prepare accurate disclosures, and enhance transparency in financial reporting—making it highly valuable for accounting professionals, finance students, and auditors seeking applied IFRS expertise.

This module introduces IFRS 8 and establishes the foundational concepts of segment reporting. Learners explore the scope, core principles, and the role of internal management reporting in identifying operating segments, including the importance of CODM and business activity classification.

What's included

6 videos4 assignments

6 videosTotal 38 minutes

Introduction to Segment Reporting2 minutes
Scope and Operating Segment5 minutes
How to identify Operating Segment7 minutes
Identify Their Business Activity11 minutes
Interest JV3 minutes
Regularly Reviewed by CODM10 minutes

4 assignmentsTotal 60 minutes

Foundations of Segment Reporting30 minutes
Getting Started with Segment Reporting10 minutes
Identifying Operating Segments in Practice10 minutes
Key Structural Concepts of Segments10 minutes

This module focuses on identifying and defining reportable segments using IFRS 8 criteria. Learners examine aggregation rules, quantitative thresholds, measurement approaches, and disclosure requirements, supported by practical examples.

What's included

6 videos4 assignments

6 videosTotal 40 minutes

Reportable Segment5 minutes
Reportable Segment Continues8 minutes
Understand Measurement3 minutes
Disclosures10 minutes
Working on Examples11 minutes
WorAking on Examples Continues4 minutes

4 assignmentsTotal 60 minutes

Defining Reportable Segments30 minutes
Understanding Reportable Segments10 minutes
Measurement and Disclosure Essentials10 minutes
Applying Concepts Through Examples10 minutes

This module explores advanced IFRS 8 applications, including segment identification in complex structures, restatement requirements, and changes in segment reporting over time. Learners gain insights into applying professional judgment in real-world scenarios.

What's included

6 videos4 assignments

6 videosTotal 31 minutes

Example on Matrix Organisation9 minutes
Restatement8 minutes
More on Restatement5 minutes
Core Principle and Scope3 minutes
Conclusion4 minutes
Introduction to Course2 minutes

4 assignmentsTotal 60 minutes

Advanced Applications & Adjustments30 minutes
Complex Structures and Case Studies10 minutes
Refining Segment Information10 minutes
Wrapping Up Core Concepts10 minutes

This module covers the practical implementation of IFRS 8, focusing on segment reporting, disclosures, reconciliation, and real-world applications using examples. Learners understand how to present meaningful segment information to stakeholders.

What's included

8 videos4 assignments

8 videosTotal 44 minutes

Objectives of Operating Segments and Scope2 minutes
Operating Segment3 minutes
Segment Reporting6 minutes
Comparative Segment Reporting and Excel Example4 minutes
Segment Reporting Disclosure5 minutes
Reconciliation and Entity-Wide Disclosures6 minutes
Segment Reporting Excel Example10 minutes
Segment Reporting Excel Example Continued6 minutes

4 assignmentsTotal 60 minutes

Reporting, Disclosure & Practical Implementation30 minutes
Objectives and Segment Framework10 minutes
Segment Reporting in Practice10 minutes
Reconciliation & Advanced Excel Applications10 minutes

Instructor

EDUCBA

1,343 Courses297,058 learners

Offered by

EDUCBA

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