The presentation gives a overall picture of Security Exchange Board of India like what SEBI Establishment features structure Objectives function powers role and conclusion about Security Exchange Board of India
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IFRS were issued by the Board of the International Accounting Standards Committee (IASC), known as International Accounting Standard Board(IASB).
This is presentation on Auditing by my friend Rohin Nadaf which was presented during ITT training of Institute of Chartered Accountants of India (ICAI)
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An entity shall Disclose information to enable user of its financial statement to evaluate. The nature and financial effects of the business activities in which it engages and the economics environment in which it operates.
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it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
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3. INTRODUCTION
Also known as Segment Accounting
Issued by Institute of Chartered Accountants
of India
Commencing on or after 1.4.2001
4. OBJECTIVE
To Inform about the different types of
Products and Services and the different
Geographical Areas
To Better understand the Performance
To Better Assess the Risk and Returns
To Throw more light on Mergers and
Acquisition
5. ENTERPRISES COVERED
Enterprises which are listed on Stock Exchange
Enterprises which are in Process of Listing on
Stock Exchange
Financial Institution
Banks
Insurance Business
Enterprises whose Turnover exceeds 50 crore
Enterprises whose Borrowing exceeds 10 crore
Holding and Subsidiary Company of above
Enterprises
As per RBI Guidelines, Retail and Corporate banks also require to disclose their segment rep
6. DEFINITIONS
A Business Segment
A Distinguishable Component that is engaged in
providing an Individual Product or Service
Subject to Risk and Returns different from other
Segments
It can be Identify on the basis of:-
Nature of Product
Nature of Processes
Nature of Customer
Distribution Processes
nature of the Regulatory Environment
7. A Geographical Segment
A Distinguishable Component providing Products
or Services within a particular Economic
Environment
Subject to Risks and Returns different from other
Economic Environments
This segment further divided based on
Location of Production Facility
Location of Customer
8. Reportable Segment
Identification of Business Segment or
Geographical Segment on the basis of foregoing
definitions for which segment information is
required to be disclosed by AS 17.
Enterprise Revenue
Revenue from Sales to External Customer
9. Segment Revenue is the aggregate of
The Portion of Enterprise Revenue that is directly
attributable to a Segment,
The Relevant Portion of Enterprise Revenue that
can be allocated on a Reasonable basis to a
Segment
Revenue from Transactions with other Segments
10. Segment Expense is the Aggregate of
The Expense resulting from the Operating Activities
of a segment that is directly attributable to the
Segment
The Relevant Portion of Enterprise Expense that can
be allocated on a Reasonable basis
Expense Relating to Transactions with other
Segments
It does not include:-
Extraordinary items as defined in AS 5
Interest Expense
Losses on Sales of Investments
Income Tax Expense
11. Segment Result
Difference between Segment Revenue and Segment
Expenses
12. Segment Assets
Operating Assets that are employed by a
Segment in its Operating Activities
Assets directly attributable to the segment or can
be allocated to the Segment on a Reasonable
basis
Segment Assets do not include Income Tax Assets
13. Segment Liabilities
Operating Liabilities that result from the
Operating Activities of a Segment
Liabilities directly attributable to the segment or
can be allocated to the Segment on a
Reasonable basis
Segment Liabilities do not include Income Tax Liabilities
14. Segment Accounting Policies
The Accounting Policies adopted for Preparation
and Presentation of the Financial Statements
This policies help in indentifying
Segments
Method of pricing inter-segment transfers
Basis for allocating Revenues and Expenses to
Segments
15. IDENTIFYING REPORTABLE SEGMENTS
Primary and Secondary Segment Reporting
Formats
The Dominant Source and Nature of Risks and
Returns will determine Primary Format for
Reporting Segment
Example:-
If Risk and Return is dominantly affected by change in
difference in product it produces then its Primary
Format would be Business segment and Vice Versa
16. Matrix Approach
If Risk and Return is dominantly affected by both
change in difference in product it produces and
Geographical Location in which it Operates
As 17 does not require a Matrix presentation,
however Matrix presentation is not prohibited.
17. IDENTIFICATION OF REPORTABLE SEGMENT
The Segment is Reportable if:-
Its Revenue from Sales to external customers and
from transactions with other segments is 10% or
more of the total revenue of all segments
Its segment result, whether profit or loss, is 10% or
more of
the combined result of all segments in profit, or
the combined result of all segments in loss
whichever is greater in absolute amount
Its segment assets are 10% or more of the total
assets of all segments.
18. DISCLOSURE
An Enterprise should Disclose the following for
each Reportable Segment
Segment Revenue classified into Revenue from
Sales to external customers
Transactions with other segments
Segment result
Total carrying amount of segment assets
Total amount of segment liabilities
Cost incurred to acquire segment assets
Expense included in the segment result for
depreciation and amortization
Total amount of significant non-cash expenses
