大家都知道，ACCA考試的科目較多，學員掌握每科內(nèi)容的知識點是很關(guān)鍵的。IFRS 8 Operating segments是ACCA考試中的一個知識點的內(nèi)容，學員需要全面的去掌握。ACCA中IFRS 8 Operating segments是哪科的知識點？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年習題冊（PDF版）”

Operating segments是ACCA SBR中的一個知識點的內(nèi)容，學員掌握知識點的時候，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.該準則的披露，只對上市公司有要求

1) 對運營部門的定義：

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 個部門有類似的經(jīng)濟性質(zhì) similar economic characteristics，可以合并 aggregated 起來一起披露。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：無論收入（外部+內(nèi)部總額），利潤，還是資產(chǎn), 只要一個滿足 10%，就需要披露。注意：如果有負數(shù)，需要撇除負數(shù)項目，取所有正項目來考慮。舉例：（利潤分別為-6，2，10），按照 12 來考慮總利潤。

c) 報表披露總額必須達到 75%外部收入，如果不滿的話，那原來<10%的也需要披露，湊足 75%。

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