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Whether segment-wise results are necessary

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vijay kumar

vijay kumar (Querist)
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31 October 2009 Hi Sir,
I am working as an audit manager in an audit firm. One of my client company has three subsidiary companies. They desired to publish consolidated financial results for the half-year ended. Whether it has to publish segment wise results also

Satpal Singh

Satpal Singh (Expert)
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01 November 2009 For Segment repoting there is a As-17 and for Related Party disclosure As-18. is applicable. In Your case holding and subsdiary relationship are covered in As-18. You have to give separte disclosure if you qualify the requirement of reportable segment as per As-17.

CA Devanshi Gandhi (Ajani)

CA Devanshi Gandhi (Ajani) (Expert)
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01 November 2009 agree

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