General information about the operating segment.

Information about profit or loss, including specified revenue and expenses included in the measure of profit or loss, segment assets, segment liabilities and the basis of measurement. Reconciliations of the totals of profit or loss, segment liabilities and other material corresponding items in the statements. segment assets, segment entitys revenue, segment items to financial

Factors used to identify the reportable segments, including the basis of organization. Type of products and services from which reportable segment derives its revenue. each

Ex: An entity has three reportable operating segments car parts, motor vessels & software.
Car parts produces replacement parts for sale to car parts retailers. Motor Vessels produces small motor vessels to serve the offshore oil industry and similar businesses. Software produces application software for sale to computer manufacturers and retailers.

An entity shall disclose for each reportable segment a measure of profit or loss, total assets and total liabilities. Under the old version of PFRS 8, the measure of P/L and TOTAL ASSETS for each reportable segment shall be disclosed UNDER ALL CIRCUMSTANCES, MEANING MANDATORY. However, under the amended version, an entity shall also disclose a measure of P/L under all circumstances but shall disclose a measure of TOTAL ASSETS and TOTAL LIABILITIES for each reportable segment IF SUCH AN AMOUNT IS REGULARLY PROVIDED to the chief operating decision maker.

 Revenue from external customers Revenue from transactions with other operating segments of the same entity Interest Revenue Interest Expense Depreciation and Amortization Material items of income and expense as required by par 97 of PAS 1 The entitys interest in the profit or loss of associate and joint venture accounted for by the equity method Income tax expense Material noncash items other than depreciation and amortization