FAQ on When should geographical information be provided as required by GRAP 18 on Segment Reporting?

Questions have been asked about the GRAP 18 requirement to disclose information based on geographical locations as part of entity wide disclosures, when relevant for decision making purposes. In particular, entities were uncertain when the requirement applies, how to determine geographical areas to report, and had concerns regarding the availability and reliability of geographical information.

The Secretariat’s FAQ discusses the requirements, and explains what the requirements mean.

Access FAQ 4.14 here.