Maki Nishi just wrote to me from Japan asking a questions about International Accounting Standard 14: Segment Reporting: Hello. I visited your web page and found the page about IAS 14. It said that the solutions to the questions on that page were available to anyone who asked. It is the reason that I e-mail to you. I'd like to know what "matrix presentation" is. So would you tell me the answer of question #12, that is " IAS 14, paragraphs 27 and 29, discusses a matrix presentation of accounting information. What is meant by a matrix presentation here" ? Thank you Maki Nishi I sent him (or her, sorry that I don't know which!) a copy of paragraphs 27 and 29 from the IAS and asked if that's not the full answer I'd send more! DW