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IFRS 8 Segment Reporting: Understanding the Practical Limit for Disclosing Reportable Segments
Question 4 IFRS 8 notes that there may be a practical limit to the number of reportable segments that an entity separately discloses beyond which segment information may become too detailed. IFRS 8 suggests that if the number of segments that are reportable increases above ten, then ____________ Select the words that correctly complete the above statement. The entity must aggregate operating segments to get to a maximum of ten. The entity may provide less detailed disclosures regarding each reportable segment. The entity should consider whether a practical limit has been reached.

The entity should consider whether a practical limit has been reached.