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Segment presentation

AS 462 views 1 replies

Anil Khemka

Manager

36 Points Joined April 2009

Hi,

I have a query regarding segment presentaion in Annaul report.

1. Can we present Business segment as Primary Segment in Standalone accounts of the entity and Geographical segment as Primary in Consolidated accounts of the group under AS 17.

2.Is there any company which has given Business segment as Primary Segment in Standalone accounts of the entity and Geographical segment as Primary in Consolidated accounts of the group.

Replies (1)

CA Anshu Agarwal

B€ @LW@¥$ ]-[@Pp¥

1832 Points Joined March 2009

In case a single financial report contains both consolidated financial statements and the separate financial statements of the parent, segment information need be presented only on the basis of the consolidated financial statements.