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