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AASB 114 - Segment Reporting - July 2004
APPENDIX CAPPENDIX C
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APPENDIX C
Summary of Required Disclosure
This appendix accompanies, but is not part of AASB 114. Its purpose is to summarise the disclosures required by paragraphs 49-83 for each of the three possible primary segment reporting formats.
[¶xx] refers to paragraph xx in the Standard.
| PRIMARY FORMAT IS BUSINESS SEGMENTS | PRIMARY FORMAT IS GEOGRAPHICAL SEGMENTS BY LOCATION OF ASSETS | PRIMARY FORMAT IS GEOGRAPHICAL SEGMENTS BY LOCATION OF CUSTOMERS |
|---|---|---|
| Required Primary Disclosures: | Required Primary Disclosures: | Required Primary Disclosures: |
| Revenue from external customers by business segment [¶51] | Revenue from external customers by location of assets [¶51] | Revenue from external customers by location of customers [¶51] |
| Revenue from transactions with other segments by business segment [¶51] | Revenue from transactions with other segments by location of assets [¶51] | Revenue from transactions with other segments by location of customers [¶51] |
| Segment result by business segment [¶52] | Segment result by location of assets [¶52] | Segment result by location of customers [¶52] |
| Carrying amount of segment assets by business segment [¶55] | Carrying amount of segment assets by location of assets [¶55] | Carrying amount of segment assets by location of customers [¶55] |
| Segment liabilities by business segment [¶56] | Segment liabilities by location of assets [¶56] | Segment liabilities by location of customers [¶56] |
| Cost to acquire property, plant, equipment, and intangibles by business segment [¶57] | Cost to acquire property, plant, equipment, and intangibles by location of assets [¶57] | Cost to acquire property, plant, equipment, and intangibles by location of customers [¶57] |