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Mastering Segment Reporting - IFRS & US GAAP
Introduction
Introduction to Segment Reporting (12:01)
Adv & Disadv of Segment Reporting
Advantages of Segment Reporting (8:08)
Disadvantages of Segment Reporting (7:19)
Segment Reporting As Per IFRS (11:59)
Segment Reporting As Per IFRS Continues (8:38)
Segment Reporting - Approach (7:42)
IFRS 8 vs US GAAP (4:07)
Segment Reporting Problem
Segment Reporting Problem (5:08)
Segment Reporting Problem Continues (7:37)
Type and Class of Customer (5:04)
Revenue Test (9:45)
Without Aggregation (7:46)
Segment of Transport and Logistic Company (11:49)
Working on Asset Test (8:30)
Working on 7 Operating Segments (8:25)
Disclosure of Depreciation and Amortisation Expenses (9:22)
Comprehensive Problem
Comprehensive Problem (10:02)
Comprehensive Problem Continues (3:35)
Type of Segmental Information (10:28)
Intersegment Transfer Activities (3:27)
Disclosure of Singapore Airlines (8:33)
Revenue and Geographical Segments (4:47)
How Revenue Recognized (9:39)
Allocation Geographical of Assets (2:58)
Impairment Disclosure (9:50)
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Disclosure of Depreciation and Amortisation Expenses
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