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“Management approach” provides flexibility in defining segments; segment results using internal managerial approach OK, even if these differ from financial statements |
Approach very similar to US GAAP recently adopted
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Disclosures based on primary classification (either geographic or product-based), with some additional “entity-wide” items (major customers, etc.)—not necessarily lines of business or geographical areas, however
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Defines segments based on components of the entity that are businesses, having operating results reviewed by the chief operating decision maker, and having discrete financial information; these are reportable if one of three threshold criteria (sales, profit or assets) are met |
| No segment result definition given, no requirement for capital expenditures, liabilities disclosure by segments |
Segment result defined, also require capital expenditures and liabilities segment disclosures; entity-wide and some geographic analyses are also required
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