What percentage of combined revenue does a segment need to reach to be reported under IFRS 8?

Under IFRS 8, a segment is required to be reported if it meets the quantitative thresholds set forth, which primarily include the revenue threshold. Specifically, a segment needs to represent 10% or more of the combined revenue of all segments regardless of whether they are operating, external, or internal. This threshold ensures that the segments reported have a significant impact on the overall financial performance of the entity, thereby providing relevant information to users of the financial statements. By focusing on the 10% threshold, IFRS 8 strikes a balance between ensuring adequate disclosure of important segments while avoiding the cluttering of financial statements with too much detail about minor segments that would not significantly influence decision-making for stakeholders. In this way, stakeholders can focus on the most relevant segments for their analysis.