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Praveen Kumar
Praveen Kumar
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ACCOUNTING STANDARD - 17 SEGMENT REPORTING J.P., KAPUR & UBERAI
OBJECTIVE ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
BENEFIT TO USERS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
APLICABILITY ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
IDENTIFICATION OF REPORTABLE SEGMENT ,[object Object],[object Object],[object Object],Contd…. J.P., KAPUR & UBERAI
IDENTIFICATION OF REPORTABLE SEGMENT ,[object Object],[object Object],J.P., KAPUR & UBERAI
IDENTIFICATION OF REPORTABLE SEGMENT ,[object Object],J.P., KAPUR & UBERAI
COMPARATIVES ,[object Object],[object Object],J.P., KAPUR & UBERAI
Primary and Secondary Segment Reporting Formats J.P., KAPUR & UBERAI If RISKS AND RETURNS are affected by Differences in the Operation in different products and services countries or geographical areas BUSINESS SEGMENT GEOGRAPHICAL SEGMENT
Matrix presentation J.P., KAPUR & UBERAI If the risk & return of an enterprise are equally effected by differences in the products and services it produces and by differences in the geographical areas in which it operates, then the enterprise should use BUSINESS SEGMENTS as its PRIMARY SEGMENT reporting format and GEOGRAPHICAL SEGMENTS as its SECONDARY REPORTING format & full segment disclosures is given on each basis
DISCLOSURES J.P., KAPUR & UBERAI a. Segment revenue from sales to external customers b. Segment revenue from transactions with other segments c. Segment result d. Total carrying amount of segment assets; e. Total amount of segment liabilities; f. Additions to tangible and intangible fixed assets; g. Depreciation and amortisation for the period h. Significant other non-cash expenses

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As 17

  • 1. ACCOUNTING STANDARD - 17 SEGMENT REPORTING J.P., KAPUR & UBERAI
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  • 11. Primary and Secondary Segment Reporting Formats J.P., KAPUR & UBERAI If RISKS AND RETURNS are affected by Differences in the Operation in different products and services countries or geographical areas BUSINESS SEGMENT GEOGRAPHICAL SEGMENT
  • 12. Matrix presentation J.P., KAPUR & UBERAI If the risk & return of an enterprise are equally effected by differences in the products and services it produces and by differences in the geographical areas in which it operates, then the enterprise should use BUSINESS SEGMENTS as its PRIMARY SEGMENT reporting format and GEOGRAPHICAL SEGMENTS as its SECONDARY REPORTING format & full segment disclosures is given on each basis
  • 13. DISCLOSURES J.P., KAPUR & UBERAI a. Segment revenue from sales to external customers b. Segment revenue from transactions with other segments c. Segment result d. Total carrying amount of segment assets; e. Total amount of segment liabilities; f. Additions to tangible and intangible fixed assets; g. Depreciation and amortisation for the period h. Significant other non-cash expenses