DisclosureDisclosure

Disclosure

49. Paragraphs 50-67 specify the disclosures required for reportable segments for an entity’s primary segment reporting format. Paragraphs 68-72 identify the disclosures required for an entity’s secondary reporting format. Entities are encouraged to present all of the primary-segment disclosures identified in paragraphs 50-67 for each reportable secondary segment, although paragraphs 68-72 require considerably less disclosure on the secondary basis. Paragraphs 74-83 address several other segment disclosure matters. Appendix B to this Standard illustrates application of these disclosure standards.