What disclosures are required by IFRS 8 segment reporting?

• A. Requires disclosure of segment revenue only.
• B. Requires disclosure of segment revenue and assets only.
• C. Requires disclosure of revenue and liabilities for each segment.
• D. Requires disclosure of information about operating segments, including segment revenue, profit or loss, assets, liabilities, and reconciliations to group figures.

Answer: (D)

IFRS 8 asks for information about operating segments that is used by management to allocate resources and assess performance, and it requires disclosures that map to those internal reports. The best answer reflects this by stating that for each reportable operating segment you disclose the segment’s revenue, profit or loss, assets, and liabilities, along with a reconciliation to the group totals. This combination ensures readers can see how each segment contributes to the overall results and how segment data ties back to the consolidated financial statements.

The other options are too narrow because they omit parts of what IFRS 8 requires. Limiting disclosures to just revenue, or to revenue and assets, or to revenue and liabilities, misses the full picture and the necessary reconciliation that connects segment information to the group figures.