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Statement of Operating Costs by Operating Segment

DFID Annual Accounts 2011-2012

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Department for International Development Accounts 2011-12
7. Statement of Operating Costs by Operating Segment
In accordance with IFRS 8 there is a requirement to show income and expenditure by operating segment. IFRS 8 also includes a requirement to show net assets per operating segment. The structure of DFID means that all assets included in the Consolidated Statement of Financial Position are used for the general administration and benefit of DFID as a whole. As such DFID consider the Consolidated Statement of Financial Position to be centrally maintained and monitored by Finance and Corporate Performance Department and would therefore all fall under the reporting line of the Director General for Corporate Performance.