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AASB 114 - Segment Reporting - July 2004
APPENDIX BAPPENDIX B
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APPENDIX B
Illustrative Segment Disclosures
This appendix accompanies, but is not part of, AASB 114.
The schedule and related note presented in this Appendix illustrate the segment disclosures that this Standard would require for a diversified multinational business entity. This example is intentionally complex to illustrate most of the provisions of this Standard. For illustrative purposes, the example presents comparative data for two years. Segment data is required for each year for which a financial report is presented.