Tag Archives | Disclosure

Disclosure in Company’s Annual Reports of Diversified Companies

The following items of information have been proposed for disclosure in published annual reports of diversified companies: Item # 1. Segment Revenue: According to AS-17 Segment Reporting: Segment revenues are the aggregate of: (i) The portion of enterprise revenue that is directly attributable to a segment, (ii) The relevant portion of enterprise revenue that can […]

Disclosure of Cost Audit Report

After reading this article you will learn about the Disclosure of Cost Audit Report. The prime object of statutory cost audit is “to make the industries alert and efficient and to make them know their rational costs with a view to reducing it to the extent possible…………….. it is a definite step towards removal of […]

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