A number of specific disclosures, such as revenues from external customers if they are included in segment profit or loss and presented regularly to the CODM.
Explanation of the measurement of the segment disclosures.
The basis of accounting for transactions between reportable segments.
The nature of differences between the measurements of segment disclosures and comparable items in the entity’s financial report (for example, accounting policy differences and asymmetrical allocations).
Totals of segment revenue, segment profit or loss, segment assets and segment liabilities and any other material segment items to corresponding totals within the financial statements.
Revenues from external customers for each product and service, or each group of similar products and services.
Revenues from external customers attributed to the entity’s country of domicile and attributed to all foreign countries from which the entity derives revenues.
Revenues from external customers attributed to an individual foreign country, if material.