| Financial Reporting Standard 1142004 |
Contents
| INTRODUCTION | paragraphs
IN1-IN14 | | Financial Reporting Standard 1142004
Segment Reporting | |
| | | OBJECTIVE | | | SCOPE | 1-8 | | Definitions | 9-19 | | Definitions from Other Standards | 9 | | Definitions of Business Segment and Geographical Segment | 10-16 | | Definitions of Segment Revenue, Expense, Result, Assets and Liabilities | 17-26 | | IDENTIFYING REPORTABLE SEGMENTS | 27-44 | | Primary and Secondary Segment Reporting Formats | 27-31 | | Business and Geographical Segments | 32-34 | | Reportable Segments | 35-44 | | SEGMENT ACCOUNTING POLICIES | 45-49 | | DISCLOSURE | 50-84 | | Primary Reporting Format | 51-68 | | Secondary Segment Information | 69-73 | | Illustrative Segment Disclosures | 74 | | Other Disclosure Matters | 75-84 | | EFFECTIVE DATE | 85 | | APPENDICES | | | 1. Compliance with International Accounting Standards | | | A. Segment Definition Decision Tree | | | B. Illustrative Segment Disclosures | | | C. Summary of Required Disclosures | |
| Financial Reporting Standard 1142004 Segment Reporting (FRS 1142004) is set out in paragraphs 1-85. All the paragraphs have equal authority. FRS 1142004 should be read in the context of its objective, the Foreword to Financial Reporting Standards and the Proposed Framework for the Preparation and Presentation of Financial Statements. FRS 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. | |
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