Archive | Segment Reporting

Segmental Disclosures by Indian Companies

In this article we will discuss about the segmental disclosures by Indian companies. The Indian Companies Act, 1956 has provision for disclosures of some segmental (product) information in published annual reports such as sales (quantity and values), production (quantity and values), stocks (quantity and values), and purchases (quantity and values). Besides, information about licensed capacity and installed capacity for every [...]

By |2016-06-18T06:59:44+00:00June 18, 2016|Segment Reporting|Comments Off on Segmental Disclosures by Indian Companies

Guidelines for Identifying Reportable Segments

AS-17 Segment Reporting issued by ASB of ICAI has the following guidelines on identifying reportable segments: Guideline # 1. Primary and Secondary Segment Reporting Formats: 1. The dominant source and nature of risks and returns of an enterprise should govern whether its primary segment reporting format will be business segments or geographical segments. If the risks and returns of an [...]

By |2016-06-18T06:59:44+00:00June 18, 2016|Segment Reporting|Comments Off on Guidelines for Identifying Reportable Segments

Bases of Segmentation of a Diversified Company

A diversified company, generally speaking, can be dissected according to one or more of the following bases: Base # 1. Organisational Division: The term 'division' has different meanings in different companies. Most commonly, the term 'division' refers to the use of company operating structure or organisation charts as a basis for segmenting operations into reporting units. A division is a [...]

By |2016-06-18T06:59:44+00:00June 18, 2016|Segment Reporting|Comments Off on Bases of Segmentation of a Diversified Company
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