11. Primary and Secondary Segment Reporting Formats J.P., KAPUR & UBERAI If RISKS AND RETURNS are affected by Differences in the Operation in different products and services countries or geographical areas BUSINESS SEGMENT GEOGRAPHICAL SEGMENT
12. Matrix presentation J.P., KAPUR & UBERAI If the risk & return of an enterprise are equally effected by differences in the products and services it produces and by differences in the geographical areas in which it operates, then the enterprise should use BUSINESS SEGMENTS as its PRIMARY SEGMENT reporting format and GEOGRAPHICAL SEGMENTS as its SECONDARY REPORTING format & full segment disclosures is given on each basis
13. DISCLOSURES J.P., KAPUR & UBERAI a. Segment revenue from sales to external customers b. Segment revenue from transactions with other segments c. Segment result d. Total carrying amount of segment assets; e. Total amount of segment liabilities; f. Additions to tangible and intangible fixed assets; g. Depreciation and amortisation for the period h. Significant other non-cash expenses
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