SSAP 25 Segmental Reporting
Issued June 1990. Effective 1 July 1990.
SSAP 25 has been superseded by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland for accounting periods beginning on or after 1 January 2015. For more information visit:
Synopsis
SSAP 25 requires entities to disclose their results for each:
- Class of business, and
- Geographical segment
The information to be disclosed is:
- Turnover from external customers and from other segments
- Profit before tax (and normally before interest charges)
- Net assets
Last updated 21 June 2015