Ind AS 108 : Operating Segments

By:

BHARUKA, ANKUR

Material type:

Mixed materialsPublication details: 2013Description: 82-84Subject(s):

ACCOUNTING STANDARD

NLM classification:

In: CHARTERED ACCOUNTANTMSummary: Presently Indian companies follow Accounting Standard 17 : Segment reporting as notified under Companies (Accounting Standard) Rules, 2006, that deals with identifying segments and disclose information relating to reportable segments. As India ispreparing to adopt Ind AS, Indian version IFRS compliant accounting standerds, there will be a drastic change in segment reporting. Standerd equivalent to AS 17 is Ind As 108: Operating segments. The article focuses on the salient features and requirements of Ind AS 108.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/11	Available		P14846

Presently Indian companies follow Accounting Standard 17 : Segment reporting as notified under Companies (Accounting Standard) Rules, 2006, that deals with identifying segments and disclose information relating to reportable segments. As India ispreparing to adopt Ind AS, Indian version IFRS compliant accounting standerds, there will be a drastic change in segment reporting. Standerd equivalent to AS 17 is Ind As 108: Operating segments. The article focuses on the salient features and requirements of Ind AS 108.

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