Financial reporting specialist and lecturer Adam Deller explains the basic principles of IFRS 8, Operating Segments, in this short video.

This is the latest in a series setting out the fundamentals of some of the trickier financial reporting concepts. Other topics covered in this series are:

IAS 10, Events after the Reporting Period

IAS 19, Employee Benefits

IAS 36, Impairment of Assets

IAS 37, Provisions, Contingent Liabilities and Contingent Assets

IAS 40, Investment Property

IFRS 5, Non-current Assets Held for Sale and Discontinued Operations

IAS 38, Intangible Assets

IFRS 2, Share-based payment

IFRS 16, Leases

Find more on AB’s YouTube channel.