AASB 1039 Concise Financial Reports 29: Disclose for each AASB 8 reportable segment its external and inter-segment revenues, a measure of profit or loss, a measure of total assets and, where regularly provided to the chief operating decision maker, a measure of liabilities

What does 29 require?

For every AASB 8 reportable segment that the financial report identifies, the concise report must give: revenues from external customers and from the entity's other operating segments where those amounts form part of the segment profit or loss measure that the chief operating decision maker reviews, or otherwise reach that decision maker regularly; a measure of profit or loss; a measure of total assets; and a measure of liabilities where that figure regularly reaches the chief operating decision maker.

Maintained by Gerard Blokdyk

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EU Accounting Directive (Directive 2013/34/EU) · 1 control

A18 Additional notes for large undertakings and public-interest entities: turnover analysis and auditor fees

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Other controls in Specific disclosures (paragraphs 28 to 32) – AASB 1039 Concise Financial Reports

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