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AS 17 – SEGMENT REPORTING

AS 17 SEGMENT REPORTING Applicability AS 17, on SEGMENT REPORTING is mandatory in respect of accounting periods commencing on or after 1-4-2001 in respect of enterprises (a) whose equity or debt securities are listed on a stock exchange in India or in process of listing on stock exchange or (b) all other enterprises whose turnover for the accounting period exceeds Rs. 50 crores. AS 17, is a disclosure standard meaning thereby it involves only disclosure of certain information in the financial statements by way of additional information. Issue 1 : AS 17, is applicable to which entities?

Accounting Standard requires that prior period segment data i.e. 02-03 also be presented unless it is impracticable to do so, even if the 10% threshold were not satisfied in the preceeding year. Issue 9 : A Ltd. is in one business segment i.e. deals in food business. Also it sells entire production in India.

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