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PTU Ltd has 6 segments. External sales (₹L): P 66, Q 94, R 6, S 5, T 70, U 9. Inter-segment sales: P 10, Q 5, R 10, S 10, T 10, U 5. Result (₹L): P 22, Q 4, R (4), S 3, T 20, U 1. Assets (₹L): P 112, Q 147, R 28, S 28, T 21, U 14. What is the revenue-test threshold amount a segment must reach to be reportable under AS 17?
A₹30 lakh
B₹25 lakh
C₹35 lakh
D₹46 lakh
Answer & Solution
Correct answer: A. ₹30 lakh
1. Combined segment revenue = external 250 + inter-segment 50 = ₹300 L.
2. The revenue test threshold is 10% of this combined revenue.
3. 10% of ₹300 L = ₹30 L.
_Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._
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