SlideShare a Scribd company logo
1 of 18
IAS 14 SEGMENT REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Objective of IAS 14   ,[object Object],[object Object],[object Object],[object Object]
Applicability   ,[object Object],[object Object],[object Object]
Key Definitions   ,[object Object],[object Object],[object Object]
Key Definitions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Key Definitions ,[object Object],[object Object]
Identifying Business Segments   ,[object Object]
Identifying Geographical Segments ,[object Object]
Primary and Secondary Segments   ,[object Object]
Which Segments Are Reportable?   ,[object Object],[object Object],[object Object],[object Object]
Which Segments Are Reportable? ,[object Object]
Which Segments Are Reportable? ,[object Object]
Which Segments Are Reportable? ,[object Object],[object Object]
What Accounting Policies Should a Segment Follow?   ,[object Object],[object Object]
What Must be Disclosed?   ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What Must be Disclosed? ,[object Object],[object Object],[object Object],[object Object]
What Must be Disclosed? ,[object Object],[object Object],[object Object],[object Object]
IAS 14: Reconciliation ,[object Object],[object Object],[object Object],[object Object],[object Object]

More Related Content

What's hot (20)

Indian accounting standards
Indian accounting standardsIndian accounting standards
Indian accounting standards
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating Segments
 
Accounts : Marginal Costing
Accounts : Marginal CostingAccounts : Marginal Costing
Accounts : Marginal Costing
 
IFRS
IFRSIFRS
IFRS
 
Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05
 
Lease accounting
Lease accountingLease accounting
Lease accounting
 
IND AS 1 - Anil
IND AS 1 - AnilIND AS 1 - Anil
IND AS 1 - Anil
 
Ifrs presentation
Ifrs presentationIfrs presentation
Ifrs presentation
 
Operating segments final
Operating segments finalOperating segments final
Operating segments final
 
METHODS & TECHNIQUES OF COSTING
METHODS & TECHNIQUES OF COSTINGMETHODS & TECHNIQUES OF COSTING
METHODS & TECHNIQUES OF COSTING
 
Accounting concept
Accounting conceptAccounting concept
Accounting concept
 
ACCOUNTING STANDARDS
ACCOUNTING STANDARDSACCOUNTING STANDARDS
ACCOUNTING STANDARDS
 
Ifrs
IfrsIfrs
Ifrs
 
dividend
dividenddividend
dividend
 
Insurance Companies Accounts
Insurance Companies AccountsInsurance Companies Accounts
Insurance Companies Accounts
 
Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34
 
Accounting Standard 1
Accounting Standard   1Accounting Standard   1
Accounting Standard 1
 
Ind as 116 Leases
Ind as 116 LeasesInd as 116 Leases
Ind as 116 Leases
 
IFRS 4
IFRS 4IFRS 4
IFRS 4
 
Chapter 4-Internal Control, Internal Check and Internal Audit.pptx
Chapter 4-Internal Control, Internal Check and Internal Audit.pptxChapter 4-Internal Control, Internal Check and Internal Audit.pptx
Chapter 4-Internal Control, Internal Check and Internal Audit.pptx
 

Viewers also liked (20)

Accounting standard 17
Accounting standard 17Accounting standard 17
Accounting standard 17
 
As 17
As 17As 17
As 17
 
IAS 14 Segment Reporting
IAS 14 Segment ReportingIAS 14 Segment Reporting
IAS 14 Segment Reporting
 
As 17 presentation 1
As 17 presentation 1As 17 presentation 1
As 17 presentation 1
 
Fs disclosures interim & segment reporting
Fs disclosures   interim & segment reportingFs disclosures   interim & segment reporting
Fs disclosures interim & segment reporting
 
Segment reporting in a foundry mba finance project report
Segment reporting in a foundry mba finance project reportSegment reporting in a foundry mba finance project report
Segment reporting in a foundry mba finance project report
 
Segment Reporting - SAP New GL
Segment Reporting - SAP New GLSegment Reporting - SAP New GL
Segment Reporting - SAP New GL
 
Interim Report
Interim ReportInterim Report
Interim Report
 
Ias 31
Ias 31Ias 31
Ias 31
 
IAS 31
IAS 31IAS 31
IAS 31
 
Ifrs 11 joint arrangements
Ifrs 11 joint arrangementsIfrs 11 joint arrangements
Ifrs 11 joint arrangements
 
C:\Fakepath\Ias 31 Joint Ventures
C:\Fakepath\Ias 31 Joint VenturesC:\Fakepath\Ias 31 Joint Ventures
C:\Fakepath\Ias 31 Joint Ventures
 
Accounting standard 17 its application in corporate sector
Accounting standard 17  its application in corporate sectorAccounting standard 17  its application in corporate sector
Accounting standard 17 its application in corporate sector
 
Janet & Persephone
Janet & PersephoneJanet & Persephone
Janet & Persephone
 
Persephone
PersephonePersephone
Persephone
 
Persephone
PersephonePersephone
Persephone
 
Accounting standard-11
Accounting standard-11Accounting standard-11
Accounting standard-11
 
As 15
As 15As 15
As 15
 
Investment in Associate
Investment in AssociateInvestment in Associate
Investment in Associate
 
IAS 17
IAS 17IAS 17
IAS 17
 

Similar to Ias 14 segment reporting

Vietnam Accounting Standards - VAS 28 Segment reporting
Vietnam Accounting Standards - VAS 28 Segment reportingVietnam Accounting Standards - VAS 28 Segment reporting
Vietnam Accounting Standards - VAS 28 Segment reportingAC&C Consulting Co., Ltd.
 
Accounting Standard 17
Accounting Standard 17Accounting Standard 17
Accounting Standard 17Tushar Rathi
 
27283asb as-17
27283asb as-1727283asb as-17
27283asb as-17lakshjit
 
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13Saskia Ahmad
 
solusi manual advanced acc zy Chap013
solusi manual advanced acc zy Chap013solusi manual advanced acc zy Chap013
solusi manual advanced acc zy Chap013Suzie Lestari
 
Docslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5fDocslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5fKiencon2017
 
247accounting standards as5new
247accounting standards as5new247accounting standards as5new
247accounting standards as5newschippa38
 
Keiso15 chapter 4 review
Keiso15 chapter 4 reviewKeiso15 chapter 4 review
Keiso15 chapter 4 reviewSungah Kimelika
 
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSINTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSRATHESH J
 
Ccvcckcckkcckkckcckckckcocococooccococococo
CcvcckcckkcckkckcckckckcocococooccococococoCcvcckcckkcckkckcckckckcocococooccococococo
CcvcckcckkcckkckcckckckcocococooccococococoIssac61
 
Accounting standards an overview
Accounting standards an overviewAccounting standards an overview
Accounting standards an overviewMegha Dawda
 

Similar to Ias 14 segment reporting (20)

Ifrs segment reporting 1
Ifrs segment reporting 1Ifrs segment reporting 1
Ifrs segment reporting 1
 
Vietnam Accounting Standards - VAS 28 Segment reporting
Vietnam Accounting Standards - VAS 28 Segment reportingVietnam Accounting Standards - VAS 28 Segment reporting
Vietnam Accounting Standards - VAS 28 Segment reporting
 
As 17
As 17As 17
As 17
 
Accounting Standard 17
Accounting Standard 17Accounting Standard 17
Accounting Standard 17
 
27283asb as-17
27283asb as-1727283asb as-17
27283asb as-17
 
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13
 
As17
As17As17
As17
 
Ifrs08
Ifrs08Ifrs08
Ifrs08
 
IIND AS 108.pptx
IIND AS 108.pptxIIND AS 108.pptx
IIND AS 108.pptx
 
solusi manual advanced acc zy Chap013
solusi manual advanced acc zy Chap013solusi manual advanced acc zy Chap013
solusi manual advanced acc zy Chap013
 
Docslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5fDocslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5f
 
New operating segments
New operating segmentsNew operating segments
New operating segments
 
B ias 1
B ias 1B ias 1
B ias 1
 
Ch07 beechy ism
Ch07 beechy ismCh07 beechy ism
Ch07 beechy ism
 
247accounting standards as5new
247accounting standards as5new247accounting standards as5new
247accounting standards as5new
 
Keiso15 chapter 4 review
Keiso15 chapter 4 reviewKeiso15 chapter 4 review
Keiso15 chapter 4 review
 
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSINTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDS
 
Ccvcckcckkcckkckcckckckcocococooccococococo
CcvcckcckkcckkckcckckckcocococooccococococoCcvcckcckkcckkckcckckckcocococooccococococo
Ccvcckcckkcckkckcckckckcocococooccococococo
 
Ind as
Ind asInd as
Ind as
 
Accounting standards an overview
Accounting standards an overviewAccounting standards an overview
Accounting standards an overview
 

More from Praveen Ojha

Responsibility accounting
Responsibility accountingResponsibility accounting
Responsibility accountingPraveen Ojha
 
Activity based costing
Activity based costingActivity based costing
Activity based costingPraveen Ojha
 
Basic concepte of cost
Basic concepte of costBasic concepte of cost
Basic concepte of costPraveen Ojha
 
A project report on dmrc
A project report on dmrcA project report on dmrc
A project report on dmrcPraveen Ojha
 
Perception & personality
Perception & personalityPerception & personality
Perception & personalityPraveen Ojha
 
Supply and elasticity of supply
Supply and elasticity of supplySupply and elasticity of supply
Supply and elasticity of supplyPraveen Ojha
 
Production analysis 3
Production analysis 3Production analysis 3
Production analysis 3Praveen Ojha
 
Demand forecasting
Demand forecastingDemand forecasting
Demand forecastingPraveen Ojha
 
IAS 7 sataements of cash flows
IAS 7 sataements of cash flowsIAS 7 sataements of cash flows
IAS 7 sataements of cash flowsPraveen Ojha
 
Financial accounting
Financial accountingFinancial accounting
Financial accountingPraveen Ojha
 

More from Praveen Ojha (19)

Responsibility accounting
Responsibility accountingResponsibility accounting
Responsibility accounting
 
Marginal costing
Marginal costingMarginal costing
Marginal costing
 
Cost concept
Cost conceptCost concept
Cost concept
 
Activity based costing
Activity based costingActivity based costing
Activity based costing
 
Basic concepte of cost
Basic concepte of costBasic concepte of cost
Basic concepte of cost
 
A project report on dmrc
A project report on dmrcA project report on dmrc
A project report on dmrc
 
Stp new
Stp new Stp new
Stp new
 
Mktg. environment
Mktg. environmentMktg. environment
Mktg. environment
 
Perception & personality
Perception & personalityPerception & personality
Perception & personality
 
Supply and elasticity of supply
Supply and elasticity of supplySupply and elasticity of supply
Supply and elasticity of supply
 
Production analysis 3
Production analysis 3Production analysis 3
Production analysis 3
 
Production 1
Production 1Production 1
Production 1
 
Demand forecast
Demand forecastDemand forecast
Demand forecast
 
Elasticity
ElasticityElasticity
Elasticity
 
Demand forcasting
Demand forcastingDemand forcasting
Demand forcasting
 
Demand forecasting
Demand forecastingDemand forecasting
Demand forecasting
 
Production 2
Production 2Production 2
Production 2
 
IAS 7 sataements of cash flows
IAS 7 sataements of cash flowsIAS 7 sataements of cash flows
IAS 7 sataements of cash flows
 
Financial accounting
Financial accountingFinancial accounting
Financial accounting
 

Recently uploaded

magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfmagnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfHenry Tapper
 
Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Sonam Pathan
 
Bladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex
 
Kempen ' UK DB Endgame Paper Apr 24 final3.pdf
Kempen ' UK DB Endgame Paper Apr 24 final3.pdfKempen ' UK DB Endgame Paper Apr 24 final3.pdf
Kempen ' UK DB Endgame Paper Apr 24 final3.pdfHenry Tapper
 
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdffca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdfHenry Tapper
 
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...Amil baba
 
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...Amil baba
 
The Triple Threat | Article on Global Resession | Harsh Kumar
The Triple Threat | Article on Global Resession | Harsh KumarThe Triple Threat | Article on Global Resession | Harsh Kumar
The Triple Threat | Article on Global Resession | Harsh KumarHarsh Kumar
 
letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...
letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...
letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...Henry Tapper
 
Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Precize Formely Leadoff
 
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Commonwealth
 
project management information system lecture notes
project management information system lecture notesproject management information system lecture notes
project management information system lecture notesongomchris
 
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证rjrjkk
 
Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Devarsh Vakil
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGeckoCoinGecko
 
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...amilabibi1
 
SBP-Market-Operations and market managment
SBP-Market-Operations and market managmentSBP-Market-Operations and market managment
SBP-Market-Operations and market managmentfactical
 
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderThe Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderArianna Varetto
 
Stock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfStock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfMichael Silva
 

Recently uploaded (20)

magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfmagnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
 
Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713
 
Bladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results Presentation
 
Kempen ' UK DB Endgame Paper Apr 24 final3.pdf
Kempen ' UK DB Endgame Paper Apr 24 final3.pdfKempen ' UK DB Endgame Paper Apr 24 final3.pdf
Kempen ' UK DB Endgame Paper Apr 24 final3.pdf
 
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdffca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdf
 
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
 
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
 
The Triple Threat | Article on Global Resession | Harsh Kumar
The Triple Threat | Article on Global Resession | Harsh KumarThe Triple Threat | Article on Global Resession | Harsh Kumar
The Triple Threat | Article on Global Resession | Harsh Kumar
 
letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...
letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...
letter-from-the-chair-to-the-fca-relating-to-british-steel-pensions-scheme-15...
 
Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.
 
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]
 
project management information system lecture notes
project management information system lecture notesproject management information system lecture notes
project management information system lecture notes
 
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
 
Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko
 
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
 
SBP-Market-Operations and market managment
SBP-Market-Operations and market managmentSBP-Market-Operations and market managment
SBP-Market-Operations and market managment
 
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderThe Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
 
Monthly Economic Monitoring of Ukraine No 231, April 2024
Monthly Economic Monitoring of Ukraine No 231, April 2024Monthly Economic Monitoring of Ukraine No 231, April 2024
Monthly Economic Monitoring of Ukraine No 231, April 2024
 
Stock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfStock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdf
 

Ias 14 segment reporting

  • 1.
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.