(AS) 17 Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures ILLUSTRATIONS Paragraphs 1-4 5-18 19-32 19-23 24-26 27-32 33-37 38-59 39-46 47-51 52 53-59 214 AS 17 (issued 2000) Accounting Standard (AS) 17 Segment Reporting
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Market Segmentation The market segmentation includes: Demographical bases. Geographical bases. Behavior bases. Psychographic bases. 2.1 Demographical bases (age‚ family size‚ life cycle‚ occupation) Looking into Apple‚ the Demographical market segment is successful because they are developing products on the age‚ life cycle‚ occupation of the people. They are distributing their products into various places and the PCs are categorized on age‚ family size‚ for example they would have more games and
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In today’s society‚ women are seen to be totally be dependent on men under any circumstances. For the survival of a woman‚ a man must be present in her life‚ even if he is not necessarily keeping her content. In Story of an Hour‚ Kate Chopin creates a barrier for women in heterosexual relationships to the point where they cannot live nor think for themselves. Women are portrayed in society as weak inferior counterparts to dominant male authorities. Women feel confined in relationships whether they
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. 1.What is the market segments targeted? Market segment targeted that the company create the different marketing campaign that will satisfy to the different customer’s need. Therefore‚ business should be flexible with their service or product for keeping changing their product to match with the customer’s need. So the market segmentation will be able to build the loyalty relationship that will motivate the customer to buy the product or service again. According to the video case‚ Marriott Corporation
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Case Analysis: Procter & Gamble‚ Inc.: Scope Problem Statement Procter and Gamble’s mouthwash product‚ Scope‚ had a 32% share of the Canadian mouthwash market in 1990. However‚ Plax‚ a new category pre-brushing mouthwash launched in 1998‚ poses a continuing threat to Scope market share. In early 1991‚ Procter and Gamble’s brand manager for Scope‚ Gwen Hearst‚ must decide on a course of action for maintaining the profitability of Scope. She is tasked with developing a three-year marketing
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1 “The Feminine” in Dante’s The Inferno Like many great authors throughout time‚ Dante Alighieri demonstrates the underlying significance of female characters in his epic‚ The Inferno. Due to the misconceptions men had of women during this era‚ women were granted much less societal acceptance and were easily labelled as seductresses. More so‚ Beatrice’s character suggests a much deeper relationship to Dante – one more than plain‚ physical love. In this sense‚ the women in this poem
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‘What really matters is what you believe.’ Decoding ‘the secret feminine’ in Dan Brown’s The Da Vinci Code Myths and symbols are very important in the development of a narrative. The authors use symbols to provide mysticism and to make the readers be interested in the development of the plot and to let the public decode the narrative style: “the world [is] a web of profoundly intertwined histories and events. The connections may be invisible… but they are always there‚ buried just
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impact of leader’s feminine traits and transformational leadership on organizational culture‚ using a sample of 109 MBA students from a leading management institute in India. A 2x2 design with four leadership scenarios—transformational feminine leader‚ transformational masculine leader‚ feminine leader‚ and absence of a leader—was used‚ and 54 characteristics of organizational culture were measured. Results of (non-parametric) Kruskal Wallis and Median tests show that feminine leadership enhances
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Case: Procter & Gamble: Organization 2005 1.Why did the US organizational structure shift from product grouping in the 1950s to a matrix in the 1980s? Why did the European organizational structure shift from geographic grouping in the 1950s to category management in the 1980s? Why were the two structures integrated into a global cube in the 1990s? As mentioned in the article‚ the US market is a large homogenous one‚ which is characterized by buyers with similar needs and wants
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SEGMENT REPORTING Many U.S. companies operate in several different industries or in different geographic area. When this occurs‚ the difficulties related to financial statement analysis are compounded. Investors who must evaluate the relative strengths and weaknesses of stock of a diversified company have a difficult task when analyzing such companies which report only the aggregate of their operations. Industry segments and geographic areas of operations can have different levels of
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