CERTYNEX IFRS ACADEMY

The Tavernel group applies IFRS 8 and presents three segments based on regions. Its note disaggregating revenue, prepared in accordance with paragraph 114, uses product lines that do not match those segments. What does IFRS 15 require?

Replace the disaggregation by product line with the segment information, to avoid two different presentations of revenue.

Provide sufficient information to understand the relationship between the disaggregated revenue and the revenue of each reportable segment.

Nothing more: segment information falls under IFRS 8 and need not be linked to the disaggregation.

Redefine the operating segments so that they match the product lines used.