IAS 14 Segment Reporting.docx

IAS 14 Segment Reporting.docx

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IAS14SegmentReporting

IAS14SegmentReporting

ThisversionincludesamendmentsresultingfromnewandamendedIFRSsissuedupto31December2004.

ThisStandardiseffectiveforfinancialstatementscoveringperiodsbeginningonorafter1July1998.

Paragraphs129and130ofIAS36ImpairmentofAssetssetoutdisclosurerequirementsforreportingimpairmentlossesbysegment.

Editorialnote:

SubstitutedbyIFRS3witheffectforbusinesscombinationsforwhichtheagreementdateisonorafter31March2004,subjecttofurthertransitionalprovisions.Previously"Paragraphs116and117ofIAS36,ImpairmentofAssets,setoutcertaindisclosurerequirementsforreportingimpairmentlossesbysegment."（2005deleted）

InternationalAccountingStandard14SegmentReporting（IAS14）issetoutinparagraphs1-84andAppendicesA-C.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS14shouldbereadinthecontextofitsobjective,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.Theseprovideabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.

Introduction

IN1ThisStandard（'IAS14（revised）'）replacesIAS14,ReportingFinancialInformationbySegment（'theoriginalIAS14'）.IAS14（revised）iseffectiveforaccountingperiodsbeginningonorafter1July1998.ThemajorchangesfromtheoriginalIAS14areasfollows.

IN2   TheoriginalIAS14appliedtoenterpriseswhosesecuritiesarepubliclytradedandothereconomicallysignificantentities.IAS14（revised）appliestoenterpriseswhoseequityordebtsecuritiesarepubliclytraded,includingenterprisesintheprocessofissuingequityordebtsecuritiesinapublicsecuritiesmarket,butnottoothereconomicallysignificantentities.

IN3   TheoriginalIAS14requiredthatinformationbereportedforindustrysegmentsandgeographicalsegments.Itprovidedonlygeneralguidanceforidentifyingindustrysegmentsandgeographicalsegments.Itsuggestedthatinternalorganisationalgroupingsmayprovideabasisfordeterminingreportablesegments,orsegmentreportingmayrequirereclassificationofdata.IAS14（revised）requiresthatinformationbereportedforbusinesssegmentsandgeographicalsegments.ItprovidesmoredetailedguidancethantheoriginalIAS14foridentifyingbusinesssegmentsandgeographicalsegments.Itrequiresthatanenterpriselooktoitsinternalorganisationalstructureandinternalreportingsystemforthepurposeofidentifyingthosesegments.Ifinternalsegmentsarebasedneitherongroupsofrelatedproductsandservicesnorongeography,IAS14（revised）requiresthatanenterpriseshouldlooktothenextlowerlevelofinternalsegmentationtoidentifyitsreportablesegments.

IN4   TheoriginalIAS14requiredthatthesamequantityofinformationbereportedforbothindustrysegmentsandgeographicalsegments.IAS14（revised）providesthatonebasisofsegmentationisprimaryandtheotherissecondary,withconsiderablylessinformationrequiredtobedisclosedforsecondarysegments.

IN5   TheoriginalIAS14wassilentonwhethersegmentinformationmustbepreparedusingtheaccountingpoliciesadoptedfortheconsolidatedorenterprisefinancialstatements.IAS14（revised）requiresthatthesameaccountingpoliciesbefollowed.

IN6TheoriginalIAS14hadalloweddifferencesinthedefinitionofsegmentresultamongenterprises.IAS14（revised）providesmoredetailedguidancethantheoriginalIAS14astospecificitemsofrevenueandexpensethatshouldbeincludedinorexcludedfromsegmentrevenueandsegmentexpense.Accordingly,IAS14（revised）providesforastandardisedmeasureofsegmentresult,butonlytotheextentthatitemsofrevenueandoperatingexpensecanbedirectlyattributedorreasonablyallocatedtosegments.

IN7   IAS14（revised）requires"symmetry"intheinclusionofitemsinsegmentresultandinsegmentassets.If,forexample,segmentresultreflectsdepreciationexpense,thedepreciableassetmustbeincludedinsegmentassets.TheoriginalIAS14wassilentonthismatter.

IN8   TheoriginalIAS14wassilentonwhethersegmentsdeemedtoosmallforseparatereportingcouldbecombinedwithothersegmentsorexcludedfromallreportablesegments.IAS14（revised）providesthatsmallinternallyreportedsegmentsthatarenotrequiredtobeseparatelyreportedmaybecombinedwitheachotheriftheyshareasubstantialnumberofthefactorsthatdefineabusinesssegmentorgeographicalsegment,ortheymaybecombinedwithasimilarsignificantsegmentforwhichinformationisreportedinternallyifcertainconditionsaremet.

IN9TheoriginalIAS14wassilentonwhethergeographicalsegmentsshouldbebasedonwheretheenterprise'sassetsarelocated（theoriginofitssales）oronwhereitscustomersarelocated（thedestinationofitssales）.IAS14（revised）requiresthat,whicheveristhebasisofanenterprise'sgeographicalsegments,severalitemsofdatamustbepresentedontheotherbasisifsignificantlydifferent.

IN10   TheoriginalIAS14requiredfourprincipalitemsofinformationforbothindustrysegmentsandgeographicalsegments:

（a）salesorotheroperatingrevenues,distinguishingbetweenrevenuederivedfromcustomersoutsidetheenterpriseandrevenuederivedfromothersegments;

（b）segmentresult;

（c）segmentassetsemployed;and

（d）thebasisofinter-segmentpricing.

Foranenterprise'sprimarybasisofsegmentreporting（businesssegmentsorgeographicalsegments）,IAS14（revised）requiresthosesamefouritemsofinformationplus:

（a）segmentliabilities;

（b）costofproperty,plant,equipment,andintangibleassetsacquiredduringtheperiod;

（c）depreciationandamortisationexpense;

（d）non-cashexpensesotherthandepreciationandamortisation;and

（e）theenterprise'sshareofthenetprofitorlossofanassociate,jointventure,orotherinvestmentaccountedforundertheequitymethodifsubstantiallyalloftheassociate'soperationsarewithinonlythatsegment,andtheamountoftherelatedinvestment.

Foranenterprise'ssecondarybasisofsegmentreporting,IAS14（revised）dropstheoriginalIAS14requirementforsegmentresultandreplacesitwiththecostofproperty,plant,equipment,andintangibleassetsacquiredduringtheperiod.

IN11TheoriginalIAS14wassilentonwhetherpriorperiodsegmentinformationpresentedforcomparativepurposesshouldberestatedforamaterialchangeinsegmentaccountingpolicies.IAS14（revised）requiresrestatementunlessitisimpracticabletodoso.

IN12IAS14（revised）requiresthatiftotalrevenuefromexternalcustomersforallreportablesegmentscombinedislessthan75percentoftotalenterpriserevenue,thenadditionalreportablesegmentsshouldbeidentifieduntilthe75percentlevelisreached.

IN13TheoriginalIAS14allowedadifferentmethodofpricinginter-segmenttransferstobeusedinsegmentdatathanwasactuallyusedtopricethetransfers.IAS14（revised）requiresthatinter-segmenttransfersbemeasuredonthebasisthattheenterpriseactuallyusedtopricethetransfers.

IN14IAS14（revised）requiresdisclosureofrevenueforanysegmentnotdeemedreportablebecauseitearnsamajorityofitsrevenuefromsalestoothersegmentsifthatsegment'srevenuefromsalestoexternalcustomersis10percentormoreoftotalenterpriserevenue.TheoriginalIAS14hadnocomparablerequirement.

Objective

TheobjectiveofthisStandardistoestablishprinciplesforreportingfinancialinformationbysegment-informationaboutthedifferenttypesofproductsandservicesanenterpriseproducesandthedifferentgeographicalareasinwhichitoperates-tohelpusersoffinancialstatements:

（a）betterunderstandtheenterprise'spastperformance;

（b）betterassesstheenterprise'srisksandreturns;and

（c）makemoreinformedjudgementsabouttheenterpriseasawhole.

Manyenterprisesprovidegroupsofproductsandservicesoroperateingeographicalareasthataresubjecttodifferingratesofprofitability,opportunitiesforgrowth,futureprospects,andrisks.Informationaboutanenterprise'sdifferenttypesofproductsandservicesanditsoperationsindifferentgeographicalareas-oftencalledsegmentinformation-isrelevanttoassessingtherisksandreturnsofadiversifiedormultinationalenterprisebutmaynotbedeterminablefromtheaggregateddata.Therefore,segmentinformationiswidelyregardedasnecessarytomeetingtheneedsofusersoffinancialstatements.

Scope

1.ThisStandardshouldbeappliedincompletesetsofpublishedfinancialstatementsthatcomplywithInternationalAccountingStandards.

2.Acompletesetoffinancialstatementsincludesabalancesheet,incomestatement,cashflowstatement,astatementshowingchangesinequity,andnotes,asprovidedinIAS1,PresentationofFinancialStatements.

3.ThisStandardshouldbeappliedbyenterpriseswhoseequityordebtsecuritiesarepubliclytradedandbyenterprisesthatareintheprocessofissuingequityordebtsecuritiesinpublicsecuritiesmarkets.

4.IfanenterprisewhosesecuritiesarenotpubliclytradedpreparesfinancialstatementsthatcomplywithInternationalAccountingStandards,thatenterpriseisencouragedtodisclosefinancialinformationbysegmentvoluntarily.

5.IfanenterprisewhosesecuritiesarenotpubliclytradedchoosestodisclosesegmentinformationvoluntarilyinfinancialstatementsthatcomplywithInternationalAccountingStandards,thatenterpriseshouldcomplyfullywiththerequirementsofthisStandard.

6.Ifasinglefinancialreportcontainsbothconsolidatedfina