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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. Which single segment qualifies as reportable under all three AS 17 tests (revenue, result and assets)?
ASegment Q
BSegment P
CSegment T
DSegment R
Answer & Solution
Correct answer: B. Segment P
1. Revenue test set = {P, Q, T}; result test set = {P, T}; assets test set = {P, Q}.
2. The segment common to all three sets is the one appearing in each.
3. Only P is present in {P,Q,T}, {P,T} and {P,Q}.
_Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._
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