Accounting Standard 17

309 invoice ensample (AS) 17 (issued 2000) Segment Reporting Contents OBJECTIVE place setting DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS autochthonic and Secondary Segment Reporting Formats business organisation and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment breeding illustrative Segment Disclosures Other Disclosures APPENDICES The following Accounting Standards Interpretations (ASIs) relate to AS 17: ? Revised ASI 20 - Disclosure of Segment Information ? ASI 22 - Treatment of Interest for determining Segment Expense Paragraphs 1-4 5-18 19-32 19-23 24-26 27-32 33-37 38-59 39-46 47-51 52 53-59 The above Interpretations be published elsewhere in this Compendium. Accounting Standard (AS) 17 (issued 2000) Segment Reporting (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have represent authority. Paragraphs in bold italic type indicate the main(prenominal) principles. This Accounting Standard should be read in the scope of its objective and the Preface to the Statements of Accounting Standards 1 .

) Accounting Standard (AS) 17, Segment Reporting, issued by the Council of the Institute of Chartered Accountants of India, comes into kernel in respect of story periods commencing on or aft(prenominal) 1.4.2001. This Standard is mandatory in nature2 in respect of accounting periods commencing on or after 1-4-20043 for the enterprises which fall in each one or more of the following categories, at whatever time during the accounting period: (i) Enterprises whose equity or debt securities are listed whether in India or outside India. Enterprises which are in the demonstrate of listing their equity or debt securities as evidenced by the board of directors resolution in this regard. (ii) Attention is specifically worn to paragraph 4.3 of the Preface, according to which Accounting Standards are intended to collapse only to items which are material. 1 Reference may be made... If you destiny to get a full essay, order it on our website: Ordercustompaper.com

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