This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

CPA Canada Viewpoints: Segment reporting (Mining)

Published on: Jul 31, 2016

Better understand the IFRS requirements and options relating to segmented financial reporting for a mining entity. Developed by 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.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.