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![](/i/favi32.png) Identifying reportable segments
AS 17
Illustration IVAS 17268
AS 17
Illustration IV
Summary of Required Disclosure
This illustration does not form part of the Accounting Standard. Its purpose is to
summarise the disclosures required by paragraphs 38-59 for each of the three
possible primary segment reporting formats.
Figures in parentheses refer to paragraph numbers of the relevant paragraphs in the
text.
PRIMARY FORMAT PRIMARY FORMAT
PRIMARY FORMAT
IS BUSINESS
IS GEOGRAPHICAL IS GEOGRAPHICAL
SEGMENTS SEGMENTS
BY
SEGMENTS
BY
LOCATION OF
LOCATION OF
ASSETS CUSTOMERS
Required Primary
Required Primary
Required Primary
Disclosures Disclosures Disclosures
Revenue from external
Revenue from external
Revenue from external
customers by business
customers by location of customers by location of
segment [40(a)]
assets [40(a)]
customers [40(a)]
Revenue from
Revenue from
Revenue from
transactions with other
transactions with other
transactions with other
segments by business
segments by location of
segments by location of
segment [40(a)]
assets [40(a)]
customers [40(a)]
Segment result by
Segment result by
Segment result by
business segment
location of assets
location of customers
[40(b)] [40(b)] [40(b)]
Carrying amount of
Carrying amount of
Carrying amount of
segment assets by
segment assets by
segment assets by
business segment
location of assets
location of customers
[40(c)] [40(c)] [40(c)]
Segment liabilities by
Segment liabilities by
Segment liabilities by
business segment
location of assets
location of customers
[40(d)] [40(d)] [40(d)]
Cost to acquire tangible Cost to acquire tangible Cost to acquire tangible
and intangible fixed
and intangible fixed
and intangible fixed
assets by business
assets by location of
assets by location of
segment [40(e)]
assets [40(e)]
customers [40(e)]
Segment Reporting
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