(AS) 17 Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures ILLUSTRATIONS Paragraphs 1-4 5-18 19-32 19-23 24-26 27-32 33-37 38-59 39-46 47-51 52 53-59 214 AS 17 (issued 2000) Accounting Standard (AS) 17 Segment Reporting
Premium Balance sheet Generally Accepted Accounting Principles Financial statements
What Is a Reportable Segment? A reportable segment is a phrase that relates to international accounting procedures. An exploitable segment is a portion of a business that generates its own revenues and expenses and has its own assets and liabilities. A reportable segment is an exploitable segment that makes up at least 10 percent of the overall business’s revenues or assets. In effect‚ a reportable segment is like a business within a business. International accounting standards require that public
Premium Generally Accepted Accounting Principles Financial ratios
Case Study – Marketing Microwave Ovens to a New Market Segment Table of Contents Executive Summary ................................................................................................................... 3 Statement of the Problem ........................................................................................................... 3 Situation Analysis ...................................................................................................................... 5 Strategy
Premium Marketing Strategic management Customer service
Kernisca Donacin Obesity in Adolescent Back in my days my brother‚ sisters and I was always fortunate to have a two parent household. What was even better‚ a stay at home mom who cater to our every needs. Whether its school meetings‚ recitals and any of our game‚ she was always there. What was even better about having a stay at home mom‚ was something we didn’t realize‚ something that I could probably say that kept me growing healthy‚ strong and in shape and that was‚ she always made
Premium Family Nutrition Obesity
(Retail Store: Mister Donut) Submitted to: Mrs. Ma. Cristina Naguit Submitted by: Dizon‚ Nicko Tongol‚ Patrick Sabile‚ Juan Paulo Ong‚ Mary Grace Lagman‚ Camille Rose MK-333 I. Industry Analysis Doughnut or more popularly known as donuts is not a pervasive culinary culture in Philippines‚ although thousands of donuts at roadside stalls and the school canteens have been selling this. Then Mister Donut came who revolutionized the way Filipino look at donuts. Filipino people
Premium Dunkin' Donuts Doughnut Krispy Kreme
GROWING AND CREATING A NEW MARKETThe Irish Dairy Market The Danone Way The origin of yogurt Did you know that yogurt was first sold in pharmacies as an aid to digestion? In 1919‚ the sight of so many children in Barcelona suffering from intestinal disorders surprised the entrepreneur Isaac Carasso.At the time he was very interested in the research of Metchnikoff‚ the 1909 Nobel Prize winner‚ on yogurt lactic acid bacteria. Carasso brought some bacterial ‘cultures’‚ from the Pasteur Institute in
Premium Marketing Dairy product Yoghurt
GILLETTE INDONESIAN Given the information and the projections for 1996 behavior of the Indonesian market‚ Should Chester Allan implement his strategy based on increase only sales‚ instead of focusing efforts on market development (marketing‚ promotion‚ supply chain) aside of sales‚ just as Rigoberto Effio suggests? BACKGROUND GILLETE Since its creation in 1901‚ Gillette has established a solid worldwide leadership as a producer of razors and blades‚ as well as other consumer product categories
Premium Economic growth Marketing Economics
Gillette Indonesia Case Study Introduction Gillette has been the world’s leader in blades and razors for more than one hundred years. Chester Allan‚ country manager in Indonesia‚ predicts the 1996 sales and growth of the company in his marketing plan. He expects growth of 19 % in the blade sales-from 115 million in 1995 to 136 million in 1996. However‚ Rigoberto Effio‚ Gillette Business Director Asia-Pacific‚ sees more potential in Indonesian market. He knows the growth rates in the other countries
Premium Marketing Indonesia
GARUDA INDONESIA I. AREAS FOR CONSIDERATION (SWOT ANALYSIS) A. STRENGTHS: 1. Low cost manufacturing capabilities 2. Technological know-how 3. Proprietary technology / superior technological skills 4. Superior intellectual capital 5. Better product quality 6. Market share leadership 7. Strong financial condition 8. An attractive customer base 9. Product Innovation skills 10. An attractive customer base
Premium Marketing Management Customer service
Residential Construction in Indonesia to 2018: Market Forecast On 18th April 2014 Synopsis Timetrics Residential Construction in Indonesia to 2018: Market Forecast contains detailed historic and forecast market value data for the residential construction industry‚ including a breakdown of the data by construction activity (new construction‚ repair and maintenance‚ refurbishment and demolition). The databook provides historical and forecast valuations of the industry using the construction output
Premium Value added Construction Marketing research