Ch 9: IFRS 8 Operating Segments 

1. Introduction & Operating Segments

1-1 Introduction [O]

1-2 What is an Operating Segment? [R]

1-3 Q&A AZ Theoretical [O]

2. Reportable Segments

2-1 Reportable Segments [R]

2-2 Q&A Quoted Company [O]

2-3 Q&A Oakwood [O]

3. Disclosure

3-1  Disclosure [R]

3-2 Measurement [R]

3-3 Entity Wide Disclosures [R]

3-4 Q&A Gohar Limited (ICAP Summer 2015) (CFAP 1) [I]

4. Comprehensive Examples

4-1 Q&A Shahzad Industries Limited [X]

4-2 Q&A Jay Limited (ICAP Summer 2012) (CFAP 1) [O]

4-3 Q&A Diamond Limited (ICAP Autumn 2019) [I]

4-4 Q&A Roshni Limited (ICAP Autumn 2020) [I]

4-5 Q&A  Drigh Limited (ICAP Autumn 2023) [I]

5. Objective Based Q&A

5-1 MCQs 1 to 10 [O]