Identifying reportable segments

268 
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)]

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Segment Reporting