SSAP 25 has been superseded by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland for accounting periods beginning on or after 1 January 2015.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:

• icaew.com/newukgaap

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 

• Read FRC Summary on SSAP 25

Last updated 21 June 2015