(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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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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Brand Positioning - Miata | | | Which Positioning should Mazda adopt for Launching ‘Miata’? | | | Overall Corporate Repositioning Drive: Mazda considered it vitally important to strengthen its emotional bonds with consumers in order that they choose a Mazda car from among all the similar competitors. In the face of incentive wars‚ Mazda needed to build brand equity and decided to move its product lines up-scale. “Niche Marketing” required more uniqueness that pleased a few people
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Do you remember when The Blair Witch Project came out and all of the positive reviews began flooding in? Well it seems director Adam Wingard does as well‚ because he made the same movie over again‚ expect unlike the original his movie‚ Blair Witch‚ isn’t good. Blair Witch is a direct sequel of The Blair Witch Project and takes place 20 years after the original. It follows Heather Donahue’s little brother‚ James Donahue‚ as he and a group of friends begin making a documentary about their search
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Market Analysis Summary Classic Cuts will focus on the professional male. An Internet study revealed that 85% of professional men had personal hair grooming services performed during the workday. The space at The Mall fits the demographics for our business. Applied Geographic Solutions estimates that 59‚251 people live within a three-mile radius of our facility and 42‚759 work there. They estimate 161‚848 live within a five-mile radius and 109‚867 works there. There are 15 business parks totaling
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Textual Analysis: The Blair Witch Project Horror movies always have one thing in common; the victim(s) and the monster. The monster typically is a human who uses some kind of weapon to demise their victim‚ and the victim usually finds a weapon to use against the monster‚ usually killing them. In the movie‚ The Blair Witch Project‚ that is not the case. The Blair witch is never seen in the movie‚ but uses nature to haunt her victims. The victim’s on the other hand only have a 16 mm camera‚ and
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people of the positive effects of government’s measures and political decisions. Text producer: Tony Blair. Former Prime Minister of Great Britain. This speech emphasizes the benefits that future social and economical measures will bring to Britain. Text receiver: Citizens of Britain. Adults and people who can vote. Time and place: The Labour centenary conference on 10th February‚ 2006. What does the text aim to achieve Impact: • Cognitive dimension: Positive‚ achievable social
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principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition of a Segment A segment is a distinguishable activity or group of activities
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Sam Moore 10/2/2014 BA 5401 Case Analysis – Martin Blair This week’s case focuses on restaurant owner Martin Blair’s two recently opened establishments‚ Pizzetta and Viva Italia‚ and concludes with Blair wrestling with the idea of expanding his business and opening more establishments in the Charlotte area. Particularly‚ he is considering expansion by franchising of either‚ or both restaurant concepts. Blair is thorough in his evaluation of the climate for expansion‚ and has done ample research
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Marketing Strategy Distribution Channel Jones Soda will prepare the shipment and send it to the port of Seattle. They will then ship it to the Beverage experts in South Africa. The product will be finished already and the Beverage Experts only need to get the product to the retailers specified. Beverage Experts Unit 31 Dirk Smit Industrial 14 Jakaranda St‚ Hennopspark‚ Centurion Tshwane‚ South Africa 0154 Telephone No: +27 12 653 2569 (Beverage Experts) Spar Mid-Sized Supermarket
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