000			00909npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a657
100			_aBHARUKA, ANKUR
245			_aInd AS 108 : Operating Segments
260			_c2013
300			_a82-84
520			_aPresently 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.
653			_aACCOUNTING STANDARD
773			_oP14846 _nM _921598 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c11809 _d11809