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Hyderabad Chapter of ICWAI
Hyderabad Chapter of ICWAI
Economy & FinanceBusiness
1 of 38
OPERATING SEGMENTS N R GOVINDARAJAN CHARTERED ACCOUNTANT FCA,AICWA,CISA,DISA
AS 17 VS ED AS 17 (REVISED) ,[object Object]
Introduction ,[object Object]
Introduction ,[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object]
Core priniciple ,[object Object],[object Object],[object Object],[object Object]
Core priniciple ,[object Object],[object Object],[object Object],[object Object]
Scope ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Operating Segments ,[object Object],[object Object]
Operating Segments ,[object Object],[object Object],[object Object],[object Object],[object Object]
Operating Segments ,[object Object],[object Object]
Chief Operating Decision Maker ,[object Object],[object Object],[object Object]
Segment Manager ,[object Object],[object Object],[object Object]
Reportable Segments ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Aggregation ,[object Object],[object Object]
Aggregation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Aggregation ,[object Object],[object Object],[object Object],[object Object]
Quantitative thresholds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Quantitative thresholds ,[object Object],[object Object]
Quantitative thresholds ,[object Object],[object Object],[object Object],[object Object]
Quantitative thresholds ,[object Object],[object Object]
Previous year vs Current year ,[object Object],[object Object]
Identified during the current year ,[object Object],[object Object],[object Object]
Limit on reportable segments? ,[object Object],[object Object]
Disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
General information ,[object Object],[object Object]
Segment information and Measurement ,[object Object],[object Object]
Specific Disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Measurement disclosures ,[object Object],[object Object],[object Object]
Measurement disclosures ,[object Object],[object Object],[object Object]
Reconciliations ,[object Object]
Restatements ,[object Object],[object Object],[object Object]
Entity wide disclosures ,[object Object],[object Object],[object Object]
Entity wide disclosures ,[object Object],[object Object],[object Object]
Transition and effective date ,[object Object],[object Object]
Practical Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SUMMARY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THANK YOU [email_address]

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Operating segments final

  • 1. OPERATING SEGMENTS N R GOVINDARAJAN CHARTERED ACCOUNTANT FCA,AICWA,CISA,DISA
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