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Information to be disclosed in reportable segements
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[QUOTE="Yakub02, post: 304784, member: 94426"] This is based on the internal structure of how division of the entity report their results to the chief operating decision maker. Any adjustments and eliminations made in preparing an entity’s financial statements shall be included in determining segment results only if they are included in the measure of the segment’s results used by the chief operating decision maker. The minimum amount the entity must disclose is: The basis of accounting for any transactions between reportable segments; The nature of any differences between the measurement of the reportable segments’ profit or loss before tax and the entity’s profit or loss, for example, the allocation of centrally incurred costs; The nature of any differences between the measurement of the reportable segements [/QUOTE]
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Information to be disclosed in reportable segements
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