(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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What Is a Reportable Segment? A reportable segment is a phrase that relates to international accounting procedures. An exploitable segment is a portion of a business that generates its own revenues and expenses and has its own assets and liabilities. A reportable segment is an exploitable segment that makes up at least 10 percent of the overall business’s revenues or assets. In effect‚ a reportable segment is like a business within a business. International accounting standards require that public
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Problem Statement The Regal Carnation Hotel in Guam is suffering customer service failures. Additionally‚ the expectations set forth by Regal Carnation Hotel’s website are not being met. Hypothesis 1: There is a level of inequality that exists with respect to how guests are treated based on their nationality. Once Steve McKenzie and his wife arrived at the hotel they were very disappointed by the check in process that was supposed to be very quick and simple. The check in process took 25 minutes
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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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In our analysis of Regal Entertainment Group and Cinemark Holdings‚ Inc.‚ we found interesting information in their ratios. Being theaters‚ they do not carry much inventory other than concession items and rentals costs. However this industry has heavy property plant and equipment. Liquidity Ratios We first looked at Liquidity Ratios to see if the firm is able to satisfy short- term obligations as they come due. These will also tell us if there are any possible cash flow problems. Current Ratios:
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"There are certain elements common to all theater. These elements are present whenever a theater event takes place; without them‚ an event ceases to be theater and becomes a different art form and different experience". --"Theater‚ The Lively Art". Theater is a form of fine art that uses live performers to present the experience of a real or imagined event before a live audience. The performers may communicate this experience to the audience through gestures‚ speech‚ song‚ music or dance. Elements
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Market Segment. Three good ways to define market segments: (1) Who the customers are; (2) Where they are; (3) How they behave. How does each of these definitions apply to you? Name three market segments of which you could belong. Why? What products or services are you being targeted for? Some of the best ways to define a market segment are: Identifiable: The process should identify one or more relatively homogeneous groups of prospective buyers with regard to their wants and needs and/or
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C. Extenal Data Table 1 Direct Foreign Tourist Arrival to Bali by Nationality Period 2008 – 2012 NATIONALITY 2008 2009 2010 2011 2012 Australia 308‚698 446‚042 647‚872 790‚965 823‚821 Afganistan 52 27 52 24 29 Buthan 29 48 52 56 34 Bangladesh 893 1‚032 1‚431 1‚977 1‚716 Fiji 85 141 151 159 657 Hongkong 12‚905 9‚370 15‚172 21‚968 27‚426 India 26‚557 30‚813 40‚777 50‚435 46‚632 Iran/Teheran 2‚536 3‚441 7‚098 9‚002 9‚635 Japan 354‚817 319‚473
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GROWING AND CREATING A NEW MARKETThe Irish Dairy Market The Danone Way The origin of yogurt Did you know that yogurt was first sold in pharmacies as an aid to digestion? In 1919‚ the sight of so many children in Barcelona suffering from intestinal disorders surprised the entrepreneur Isaac Carasso.At the time he was very interested in the research of Metchnikoff‚ the 1909 Nobel Prize winner‚ on yogurt lactic acid bacteria. Carasso brought some bacterial ‘cultures’‚ from the Pasteur Institute in
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iconic sounds of movie theaters. Although‚ if people keep sneaking food into theaters‚ we may not hear those familiar sounds anymore. We might just lose movie theaters as we know it! Because of this‚ I believe that sneaking food in theaters is wrong. First of all‚ 85% of movie theater’s money comes from the concession stands. The movie theaters don’t make a lot of money from the ticket sales‚ most of that money goes to the movie company‚ and little is left behind for that theater. The snacks at
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