Identifying reportable segments

31. A segment identified as a reportable segment in the immediately
preceding period because it satisfied the relevant 10 per cent thresholds
should continue to be a reportable segment for the current period 
notwithstanding that its revenue, result, and assets all no longer meet the
10 per cent thresholds.
32. If a segment is identified as a reportable segment in the current period
because it satisfies the relevant 10 per cent thresholds, preceding-period
segment data that is presented for comparative purposes should, unless it
is impracticable to do so, be restated to reflect the newly reportable segment
as a separate segment, even if that segment did not satisfy the 10 per cent
thresholds in the preceding period.
Segment Accounting Policies
33. Segment information should be prepared in conformity with the
accounting policies adopted for preparing and presenting the financial
statements of the enterprise as a whole.
34. There is a presumption that the accounting policies that the directors
and management of an enterprise have chosen to use in preparing the financial
statements of the enterprise as a whole are those that the directors and
management believe are the most appropriate for external reporting purposes.
Since the purpose of segment information is to help users of financial
statements better understand and make more informed judgements about
the enterprise as a whole, this Standard requires the use, in preparing segment
information, of the accounting policies adopted for preparing and presenting
the financial statements of the enterprise as a whole. That does not mean,
however, that the enterprise accounting policies are to be applied to reportable
segments as if the segments were separate stand-alone reporting entities. A
detailed calculation done in applying a particular accounting policy at the
enterprise-wide level may be allocated to segments if there is a reasonable
basis for doing so. Pension calculations, for example, often are done for an
enterprise as a whole, but the enterprise-wide figures may be allocated to
segments based on salary and demographic data for the segments.
35. This 
Standard does not prohibit the disclosure of additional segment
information that is prepared on a basis other than the accounting policies

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AS 17
adopted for the enterprise financial statements provided that (a) the
information is reported internally to the board of directors and the chief
executive officer for purposes of making decisions about allocating resources
to the segment and assessing its performance and (b) the basis of measurement
for this additional information is clearly described.