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Competitor A
Competitor A Name
Strengths
Weaknesses
Competitor D
Economical
Competitor D Name
Strengths
Weaknesses
Competitor B
Competitor C
Competitor B Name
Strengths
Weaknesses
Competitor C Name
Strengths
Weaknesses
Quality
IAS 14R Segment Reporting
IFRS 8 Operating Segments
Risks and Rewards Approach
Management Approach
Reporting Segments
Looks only at external Revenue
Includes components that sell to other components
Op. Segments measured as reported to Management
Measures used in financial Statements
Measurements
Specifies the items that must be disclosed
Disclosure
Disclosure about factors to identify Op. Segments is required
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