OpenLegislation

Division 24 An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets:

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    the amount of investment in associates and joint ventures accounted for by the equity method; and

  2. (b)

    the amounts of additions to non-current assetsf1 other than financial instruments, deferred tax assets, post-employment benefit assets (see IAS 19 Employee Benefits paragraphs 54-58) and rights arising under insurance contracts.

Annotations

Footnotes

f1

For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the balance sheet date.