Tag Archives | Identification

Identification of Accounting Elements

After reading this article you will learn about identification of accounting elements. Accounting elements are identified in transaction analysis process. Always two accounting elements are involved in each transaction or event. An event is a happening of consequence to an entity. It may be an internal or external event that causes evaluation of existing resources. […]

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 […]

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