Ind AS 108 : Operating Segments (Record no. 11809)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00909npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 657 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BHARUKA, ANKUR |
| 245 ## - TITLE STATEMENT | |
| Title | Ind AS 108 : Operating Segments |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 82-84 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Presently Indian companies follow Accounting Standard 17 : Segment reporting as notified under Companies (Accounting Standard) Rules, 2006, that deals with identifying segments and disclose information relating to reportable segments. As India ispreparing to adopt Ind AS, Indian version IFRS compliant accounting standerds, there will be a drastic change in segment reporting. Standerd equivalent to AS 17 is Ind As 108: Operating segments. The article focuses on the salient features and requirements of Ind AS 108. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | ACCOUNTING STANDARD |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P14846 |
| Note | M |
| Host Itemnumber | 21598 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.