PwC Alert (Issue 63): Segmenting management's perspective

Issue 63 : September 2007

MASB Exposure Draft (ED) 57 changes the emphasis of segment reporting where it emphasises the disclosures of the measures used to manage the business in place of the rigidly defined disclosures required by FRS 114 "Segment Reporting".

The drivers are now the way businesses are run and the information used by key decision-makers.

ED 57 Operating Segments. Now’s the time to consider the implications. Read more in Issue 63.

PwC Alert is a digest of topical financial and business information for clients and business associates of PwC Malaysia. Whilst every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PwC Associates Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.