(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
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Market Segment. Three good ways to define market segments: (1) Who the customers are; (2) Where they are; (3) How they behave. How does each of these definitions apply to you? Name three market segments of which you could belong. Why? What products or services are you being targeted for? Some of the best ways to define a market segment are: Identifiable: The process should identify one or more relatively homogeneous groups of prospective buyers with regard to their wants and needs and/or
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Assignment 1: Value Proposition in Patient Care Tabitha Christina Trisvan HSA 501 Management in Healthcare Dr. Judy Jean January 25‚ 2015 1. The meaning of value-added service Responsible Reform for the Middle Class stated‚ The Patient Protection and Affordable Care Act will ensure that all Americans have access to quality‚ affordable health care and will create the transformation within the health care system necessary to contain costs. One part of the transformation is the creation
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California Public Policy Paper The Bill: The bill I chose for this paper was proposition 35. This proposition was proposed in the fall election of 2012. Proposition 35‚ also known as “Californians against Sexual Exploitation Act”‚ was primarily about increasing the penalty for sex trafficking. The bill would increase prison sentences for human traffickers‚ require convicted human traffickers to register as sex offenders‚ require all registered sex offenders to disclose their internet accounts
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CONTRIBUTE TO SEGMENT REPORTING TRANSPARENCY? Advanced Accounting ACC 610 January 4TH‚ 2010 1. INTRODUCTION: An operating Segment is a component of an entity that may earn revenues or incur expenses‚ whose operating results are regularly reviewed by the chief operating decision maker (COMD) and for which discrete financial information is available. Generally‚ financial information is required to be reported on the basis that it is used internally for evaluating segment performance and
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Multiplication Proposition I had never considered developing an assessment from using a proposition. In math‚ we usually have computation test items that use multiple choice answers. There is also at least one constructed response question. Developing a test questions for a math proposition proved to be difficult because in my opinion‚ math is a straight forward subject. After thinking‚ and rethinking my proposition‚ I came up with the following: If multiplication is repeated addition
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Hypermarket and Tesco Extra In 2006‚ Tesco acquired Makro Cash and Carry NEW CUSTOMER AND NEW GEOGRAPHY -Super-premium product and price –Limited to high-value added items - All products under Tesco Light Choices are designed to contain lower levels of sugar‚ saturates‚ salt‚ calories and fat as compared to similar products. -Specially made for consumers who are undergoing diet plans‚ health-conscious or careful about their nutrition intake due to medical reasons. -The cheapest on display. - Cost-effective
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SEGMENT REPORTING Many U.S. companies operate in several different industries or in different geographic area. When this occurs‚ the difficulties related to financial statement analysis are compounded. Investors who must evaluate the relative strengths and weaknesses of stock of a diversified company have a difficult task when analyzing such companies which report only the aggregate of their operations. Industry segments and geographic areas of operations can have different levels of
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Executive Summary Sirius XM Holdings Incorporated has been in business for six years as a merged company and their main line of business is satellite radio. Today it “is the largest radio broadcaster measured by revenue and has 25.6 million subscribers.” SiriusXM creates and broadcasts commercial-free music; premium sports and live events; news and comedy; exclusive talk and entertainment; and the most comprehensive lineup of Latin commercial-free music‚ sports‚ and talk programming in radio” (SiriusXM
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review the appropriateness of the services in Jetstar (JS) for the target segment which is identified as leisure travelers. Through extensive research‚ this report evaluates ideas of several marketing theories and concepts that can be used by managers in Jetstar to strategically formulate a detailed analysis of how the product category offered in Jetstar is affiliated with the target segments. JS markets itself as a value carrier providing all day every day low fares with a wide network of air travel
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