For each item listed, state whether or not it would be disclosed for each of the reportable

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For each item listed, state whether or not it would be disclosed for each of the reportable segments, identify the segments for which it would be disclosed and explain what other disclosures, if any, are required in accordance with IFRS 8.
1. Interest income - not reported to the CODM on a segment basis but regularly provided to the CODM for the group as a whole
2. Dividend income - not reported to the CODM on a segment basis but regularly provided to the CODM for the group as a whole
3. Share of profits from investments in equity-method associates attributable to segment A - reported to the CODM for Segment A
4. Interest expense - not reported to the CODM on a segment basis but regularly provided to the CODM for the group as a whole
5. Revenues from external customers for each of Segment A and Segment B
6. The amount of investments in associates accounted for by the equity method attributable to segment A
7. Payables and trade creditors attributable to segment B but not reported to the CODM
8. Borrowing costs that have been capitalised for Segment B and are regularly reported to the CODM.
Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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