Page 218 - SBR Integrated Workbook STUDENT S18-J19

Chapter 14

Example 1

Operating segments

Norman, a public limited company, has three business segments which are
currently reported in its financial statements. Norman is an international hotel
group which reports to management on the basis of region. The results of the
regional segments for the year ended 31 May 20X8 are as follows:
Segment
Region Revenue results
External Internal Profit/(Loss) Assets Liabilities

$m $m $m $m $m
Europe 200 3 (10) 300 200
South East
Asia 300 2 60 800 300
North
America 460 4 103 1,900 1,260
Central
America 30 1 1 80 100
Others 10 – 1 20 40
––––– –––– –––– ––––– –––––

1,000 10 155 3,100 1,900
––––– –––– –––– ––––– –––––
Which of the operating segments must be separately disclosed in the
operating segments disclosure note?

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