Quantitative thresholds in operating segments

Question

What are the quantitative thresholds in operating segments as per IFRS 8?

Answer 1

As per IFRS 8, information on an operating segment should be separately reported if:
1. reported revenue (external and inter‐segment) is10%or more of the combined revenue of all operating segments;
2. the absolute amount of the segment’s reported profit or loss is 10% or more of : the greater of the combined reported profit of all operating segments that did not report a loss and the combined operating segments that did not report a loss,and the combined loss of all operating segments that reported a loss;
3. the segment’s assets are10% or more of the combined assets of all
operating segments.