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![](/i/favi32.png) Identifying reportable segmentsIf primary format of an enterprise for reporting segmentAS 1748. If primary format of an enterprise for reporting segment
information is business segments, it should also report the following
information:
(a) segment revenue from external customers by geographical area
based on the geographical location of its customers, for each
geographical segment whose revenue from sales to external
customers is 10 per cent or more of enterprise revenue;
(b) the total carrying amount of segment assets by
geographical location of assets, for each geographical segment
whose segment assets are 10 per cent or more of the total assets of
all geographical segments; and
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AS 17
(c) the total cost incurred during the period to acquire segment assets
that are expected to be used during more than one period
(tangible and intangible fixed assets) by geographical location
of assets, for each geographical segment whose segment
assets are 10 per cent or more of the total assets of all
49. If primary format of an enterprise for reporting segment information
is geographical segments (whether based on location of assets or location
of customers), it should also report the following segment information for
each business segment whose revenue from sales to external customers is
10 per cent or more of enterprise revenue or whose segment assets are 10
per cent or more of the total assets of all business segments:
(a) segment revenue from external customers;
(b) the total carrying amount of segment assets; and
(c) the total cost incurred during the period to acquire segment
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