Insights into MFRS 8 - Reportable segments

The balance between presenting enough information to users of the financial statements and presenting too much information so that the overall picture and usefulness of what is being disclosed is not masked by detail is a fine one. For some large or complex entities, the number of operating segments identified when applying MFRS 8 ‘Operating Segments’ may be excessive and the benefit of disclosing segmental information for each separate segment may be insufficient to justify the cost.