SSAP 25 Segmental Reporting

SSAP 25 (June 1990) (PDF)
 
Many entities carry on several classes of business or operate in several geographical areas with different rates of profitability, different opportunities for growth and different degrees of risk. It is not usually possible for the user of the financial statements of such an entity to make judgements about either the nature of the entity's different activities or their contribution to the entity's overall financial results unless the financial statements provide some segmental analysis of the information they contain.

The purpose of SSAP 25 is to provide information to assist users of financial information to make judgements about the nature of the entity's different activities and their contributions to the entity's overall financial position. SSAP 25 therefore requires the disclosure of turnover, segment result and segment net assets by class of business and by geographical segment.

SSAP 25 is effective for accounting periods starting on or after 1 July 1990.

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