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If location of customers is different from location of its assets, then the enterprise should also

report revenue from sales to external customers for each customers based geographical

segment whose revenue from sales to external customers is 10% or more of enterprise

revenue.

Where primary segments are geographical segments based on location to customers

Points 1 to 3 as above.

If locations of assets are different from locations of customers, then the enterprise is required

to report the following segment information for each asset based geographical segment whose

revenue from sales to external customers is 1% or more of enterprise revenue or whose

segment assets are 10% or more of total enterprise assets

i) The total carrying amount of segment assets by geographical location of the assets; and

ii) New segment assets acquired by location of assets.

Other Disclosures:

In measuring and reporting segment revenue from transactions with other segments, inter-

segment transfers should be measured on the basis that the enterprise actually used to price

those transfers. The transfer-pricing basis should be disclosed in the financial statements.

An enterprise should indicate the types of products and services included in each reported

business segment and indicate the composition of each reported geographical segment,

primary and secondary, if not otherwise disclosed in the financial statements.

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