TY  - GEN
AU  - BHARUKA, ANKUR
TI  - Ind AS 108 : Operating Segments
PY  - 2013///
KW  - ACCOUNTING STANDARD
N2  - 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
ER  -