Objective
 

Scope
 

1-7

Definitions
 

8-25

Definitions from Other Standards
 

8

Definitions of Business Segment and Geographical Segment

9-15

Definitions of Segment Revenue, Expense, Result, Assets, and Liabilities
 

16-25

Identifying Reportable Segments
 

26-43

  Primary and Secondary Segment Reporting Formats
 

26-30

  Business and Geographical Segments
 

31-33

  Reportable Segments
 

34-43

Segment Accounting Policies
 

44-48

Disclosure
 

49-83

  Primary Reporting Format
 

50-67

  Secondary Segment Information
 

68-72

  Illustrative Segment Disclosures
 

73

  Other Disclosure Matters
 

74-83

Effective Date

84