大家都知道，ACCA考試的科目較多，學(xué)員掌握每科內(nèi)容的知識(shí)點(diǎn)是很關(guān)鍵的。IFRS 8 Operating segments是ACCA考試中的一個(gè)知識(shí)點(diǎn)的內(nèi)容，學(xué)員需要全面的去掌握。ACCA中IFRS 8 Operating segments是哪科的知識(shí)點(diǎn)？如何在考試中去理解？戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

Operating segments是ACCA SBR中的一個(gè)知識(shí)點(diǎn)的內(nèi)容，學(xué)員掌握知識(shí)點(diǎn)的時(shí)候，不僅要了解其含義，還需要了解去用法是怎樣的。掌握Operating segments的內(nèi)容，能夠幫助學(xué)員更好的去理解課程的內(nèi)容。

為了讓股東完全了解公司業(yè)務(wù)發(fā)展，discloses revenues, profits and assets (amongst other items) by major business area.

IFRS 8 is only compulsory for entities whose debt or equity instruments are traded in a public market.該準(zhǔn)則的披露，只對(duì)上市公司有要求

1) 對(duì)運(yùn)營(yíng)部門的定義：

a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity),

b) whose operating results are regularly reviewed by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and c) for which discrete financial information is available.

2) 合并披露：如果 2 個(gè)部門有類似的經(jīng)濟(jì)性質(zhì) similar economic characteristics，可以合并 aggregated 起來(lái)一起披露。具體包括：products or services 的性質(zhì)，production process，客戶類型，提供服務(wù)的方式，監(jiān)管環(huán)境的性質(zhì)。

3) 披露要求：

a) Meet the definition of an operating segment

b) Segment total is 10% or more of total：無(wú)論收入（外部+內(nèi)部總額），利潤(rùn)，還是資產(chǎn), 只要一個(gè)滿足 10%，就需要披露。注意：如果有負(fù)數(shù)，需要撇除負(fù)數(shù)項(xiàng)目，取所有正項(xiàng)目來(lái)考慮。舉例：（利潤(rùn)分別為-6，2，10），按照 12 來(lái)考慮總利潤(rùn)。

c) 報(bào)表披露總額必須達(dá)到 75%外部收入，如果不滿的話，那原來(lái)<10%的也需要披露，湊足 75%。

At least 75% of total external revenue must be reported by operating segments.