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AS 17 Segment Reporting
20 Lessons -
Welcome to this Online Course on AS 17 Segment Reporting
In this course you will learn :
1.Introduction to AS 17 Segment Reporting
2.Scope of AS 17 Segment Reporting
3.Business Segment Defintion as per AS 17
4.Geographical Segment & Reportable Segment as per AS 17
5.Segment Revenue, Expense & Result
6.Segment Assets & Liabilties
7.Treatment of Interest for determining Segment Expense
8.Allocation to Segment
9.Primary and Secondary Segment Reporting Formats
10.Matrix Presentation
11.Identifying Business & Geographical Segments
12.Quantitative Thresholds for Identifying Reportable Segments as per AS 17
13.Primary Reporting Format
14.Secondary Segment Information
15.Other Disclosures required under AS 17
16.Segment Report Case Study 1
17.Inter-Segment Transfer Pricing Policy Case 2
18.Treatement of Deferred Tax Asset in Segment Reporting Case 3
19.Preparation of Segmental Report Case 4
20.Identifying Business Segments Case 5