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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. Under the AS 17 profitability (result) test, which segments are reportable?
AP, Q and T
BP and T
CP and Q
DP, Q, S and T
Answer & Solution
Correct answer: B. P and T
1. Combined profit of profit-segments = 22+4+3+20+1 = ₹50 L; combined loss = ₹4 L (segment R).
2. Base = greater of 50 and 4 = ₹50 L; threshold = 10% = ₹5 L.
3. Segments with |result| ≥ ₹5 L are P (22) and T (20).
_Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._
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