query on exposure draft 17 - operating segment

First you have to catogrise the business and geographical segment into primary and secondary segment for reporting purpose . This is based upon the dominant risk factor faced by the entity 

The best method to find out the reporting entity is limit method 

After findind out the reportable segment on the basis of limit method, u will report the segment as per AS-17

Example-

Let Business segmnet is ur primary segment and Goe segment is ur secondary segment 

then u report as follows:-

1) Primary segment

S. revenue

S.result

S.asset

S.liab

Capex

Dep*

N.cash exp*

2) Secondary segment

S.Revenue(location of customer)

S.assets(location of assets)

Capex(location of assets)

notes:-

1)*not required if u prepare cash flow

2) If u select Geo segment(loc.of custumer) as ur primary segment, then u disclose the 7 points for the same and in secondary disl. 

S.revenue(B.seg)

S.assets(loc. of assets)

Capex(loc. of assets)

3) If u select Geo. seg(location of assets) as ur primary seg then u discllose the 7 points for the same and in secondary disclosure 

S.revenue(B.seg.)

S.assets(location of cus.)

Capex(Location of cus)