大家都知道，ACCA考试的科目较多，学员掌握每科内容的知识点是很关键的。IFRS 8 Operating segments是ACCA考试中的一个知识点的内容，学员需要全面的去掌握。ACCA中IFRS 8 Operating segments是哪科的知识点？如何在考试中去理解？戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

ACCA考试

Operating segments是ACCA SBR中的一个知识点的内容，学员掌握知识点的时候，不仅要了解其含义，还需要了解去用法是怎样的。掌握Operating segments的内容，能够帮助学员更好的去理解课程的内容。

为了让股东完全了解公司业务发展，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.该准则的披露，只对上市公司有要求

1) 对运营部门的定义：

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 个部门有类似的经济性质 similar economic characteristics，可以合并 aggregated 起来一起披露。具体包括：products or services 的性质，production process，客户类型，提供服务的方式，监管环境的性质。

3) 披露要求：

a) Meet the definition of an operating segment

b) Segment total is 10% or more of total：无论收入（外部+内部总额），利润，还是资产, 只要一个满足 10%，就需要披露。注意：如果有负数，需要撇除负数项目，取所有正项目来考虑。举例：（利润分别为-6，2，10），按照 12 来考虑总利润。

c) 报表披露总额必须达到 75%外部收入，如果不满的话，那原来<10%的也需要披露，凑足 75%。

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