Viewpoints: Segment reporting (Mining)

Better understand the International Financial Reporting Standards (IFRS) requirements and options relating to segmented financial reporting for a mining entity.

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Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this document discusses:

  • the scope of IFRS 8 Operating Segment
  • the distinction between an operating versus reportable segment
  • identifying the chief operating decision maker
  • identifying an operating segment
  • reporting segmented information, including aggregation considerations
  • disclosure of judgments
  • issues identified by securities regulators relating to segment disclosures

The document contains multiple illustrative examples and a helpful decision tree that assist in identifying reportable segments.