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Determine the meaning of Reportable segments
Reportable segments are operating segments or aggregations of operating segments which meet specified criteria(core principle):
If total external revenue reported by operating segments is less than 75% of the organisation's entire revenue, additional operating segments should be identified as reportable segments (even if they don't meet the 10% criteria above) until at least 75% of the organisation's revenue is included in reportable segments. IFRS 8 requires an entity to report financial and descriptive information about its reportable segments.
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