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Segment Reporting and Financial Disclosure

本课程是 Financial Reporting and Accounting Standards 专项课程的一部分

位教师：EDUCBA

包含在中

了解更多

4个模块

深入了解一个主题并学习基础知识。

8 小时完成

灵活的计划

自行安排学习进度

4个模块

深入了解一个主题并学习基础知识。

8 小时完成

灵活的计划

自行安排学习进度

您将学到什么

Analyze IFRS 8 principles and identify operating and reportable segments.
Apply segment measurement, aggregation, and disclosure requirements accurately.
Evaluate segment reporting scenarios using IFRS-based financial analysis techniques.

您将获得的技能

您将学习的工具

Microsoft Excel

要了解的详细信息

可分享的证书

添加到您的领英档案

了解顶级公司的员工如何掌握热门技能

了解关于 Coursera for Business 的更多信息

Petrobras, TATA, Danone, Capgemini, P&G 和 L'Oreal 的徽标

积累特定领域的专业知识

本课程是 Financial Reporting and Accounting Standards 专项课程专项课程的一部分

在注册此课程时，您还会同时注册此专项课程。

向行业专家学习新概念
获得对主题或工具的基础理解
通过实践项目培养工作相关技能
获得可共享的职业证书

该课程共有4个模块

Learners will analyze IFRS 8 segment reporting principles, identify operating and reportable segments, apply measurement and disclosure requirements, and evaluate real-world financial reporting scenarios.

This course provides a structured and practical understanding of segment reporting, starting from foundational concepts such as scope, CODM, and operating segments, and progressing to advanced topics like aggregation, quantitative thresholds, restatements, and reconciliation. Through step-by-step examples and case-based explanations, learners will develop the ability to interpret internal management reports and translate them into compliant financial disclosures. What makes this course unique is its strong focus on the management approach of IFRS 8, combined with practical applications, Excel-based illustrations, and real-life scenarios that bridge theory and practice. By the end of this course, learners will be equipped to confidently analyze segment data, prepare accurate disclosures, and enhance transparency in financial reporting—making it highly valuable for accounting professionals, finance students, and auditors seeking applied IFRS expertise.

单元详情

This module introduces IFRS 8 and establishes the foundational concepts of segment reporting. Learners explore the scope, core principles, and the role of internal management reporting in identifying operating segments, including the importance of CODM and business activity classification.

涵盖的内容

6个视频4个作业

6个视频总计38分钟

Introduction to Segment Reporting2分钟
Scope and Operating Segment5分钟
How to identify Operating Segment7分钟
Identify Their Business Activity11分钟
Interest JV3分钟
Regularly Reviewed by CODM10分钟

4个作业总计60分钟

Getting Started with Segment Reporting10分钟
Identifying Operating Segments in Practice10分钟
Key Structural Concepts of Segments10分钟
Foundations of Segment Reporting30分钟

This module focuses on identifying and defining reportable segments using IFRS 8 criteria. Learners examine aggregation rules, quantitative thresholds, measurement approaches, and disclosure requirements, supported by practical examples.

涵盖的内容

6个视频4个作业

6个视频总计40分钟

Reportable Segment5分钟
Reportable Segment Continues8分钟
Understand Measurement3分钟
Disclosures10分钟
Working on Examples11分钟
WorAking on Examples Continues4分钟

4个作业总计60分钟

Understanding Reportable Segments10分钟
Measurement and Disclosure Essentials10分钟
Applying Concepts Through Examples10分钟
Defining Reportable Segments30分钟

This module explores advanced IFRS 8 applications, including segment identification in complex structures, restatement requirements, and changes in segment reporting over time. Learners gain insights into applying professional judgment in real-world scenarios.

涵盖的内容

6个视频4个作业

This module covers the practical implementation of IFRS 8, focusing on segment reporting, disclosures, reconciliation, and real-world applications using examples. Learners understand how to present meaningful segment information to stakeholders.