309 Accounting Standard (AS) 17 (issued 2000) Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures APPENDICES The following Accounting Standards Interpretations (ASIs) relate to AS 17: Revised ASI 20 - Disclosure
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with these decisions. In the following case study‚ I will discuss the decisions that Ford and GM have recently made regarding the entrance into Russia ’s automobile industry through FDI. Why are Ford and GM entering the Russian car market now? Why did they not invest earlier‚ and why do they not postpone investment until the market is bigger?In 2002‚ Ford and GM decided to enter the car market because they felt the time was right to gain a foothold on the Russian car market. Even though the levels of
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Pantaloons Retail India Limited The Accounting Standards as per their 2011-12 Annual Report are- 1. AS 1: Disclosure of Accounting Policies- * It deals with disclosure of Accounting Principles and policies used for preparation of financial statements of the companies. 2. AS 2: Valuation of Inventories- * It deals with determination of amount of inventory to be shown in financial statements. It is not applicable to shares‚ debentures‚ stock etc. The cost formulae prescribed
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Labor Standards and the World Trade Organization Executive Summary: The World Trade Organization (WTO) is the organization most suited for implementing and regulating core labor standards compared to other international labor organizations like the IMF and the World Bank since it has the power to enforce its regulations‚ to treat its members evenly‚ and can impose multilateral solutions. For a long time‚ the WTO has debated about the incorporation of core labor
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Ethical Egoism (Prescriptive Theory) * -Normative Theory * -EE Defined * -Difference from psychological egoism -Why many philosophers reject EE * Argument from paradigm cases- standard argument against EE. Ex: (1) If a moral theory requires you to do “x” where ”x” is a paradigm case of wrongness just because it benefits you‚ then that moral theory is false.(2) EE requires you to do “x” where ‘x’ is morally wrong‚ just because it benefits you.(3) EE is false. (I.e.: murder‚
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The case study of Standard chartered: Islamic ethics and social responsibility. Abstract This paper is a case study on Ethisc and Social responsibility as adobpted by Standard Chartered Saadiq‚ paper briefs Islamic concept of ethics and social responsibilities and brief comparison with conventional ethics and social responsibility concept. Paper highlights on business performance by Standard Chartered Saadiq‚ products offered to customers‚ Shariah compliance policy and social reposnibility of
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view of English has been the most powerful language nowadays‚ people tend to question what Standard English is and which Standard English to be used by everybody; Standard British English or Standard American English or any other standard. 1. What is Standard English Debate? To know what Standard English is‚ people need to know from where it has been derived and why it is chosen as the standard variety that people prefer to use. It is originated from the south-east Midlands areas. This
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Studies 16 January 2014 The Same Revolution?: The Russian and Chinese Communist Revolution Many question the many similarities and differences between the Russian Revolution and the Chinese Communist Revolution and how they may have been the same historical rebellion. Using Crane Brinton’s Anatomy of a Revolution to compare and contrast the two revolutions’ stages‚ there might be an answer to the debatable question. While during the Russian Revolution‚ they started out united‚ a new government
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QUESTION 1: what factors led to Microsoft’s emergence as the dominant personal computer operating system provider? Is Microsoft’s dominance due to luck‚ skill or some combination of both? Microsoft’s emergence as a software superpower was due to the unfolding of a unique set of circumstance and a combination of luck and skill. Since the early ‘80s‚ Microsoft’s has a good share of the market of personal computers operating systems but the rise of this company has been widely caused by an IBM’s wrong
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Running Heading: Case 4 and Case 6 Studies Low Company – Standards on Auditing Disclosures Memo –Low Company List of Relevant Authorities AU 504‚ AU 9504: Association with Financial Statements Purpose Should a CPA audit major fluctuations in the fourth quarter of the financial statement made by a publicly traded company after they are disclosed in the company’s annual financial statement notes? Issue Aaron Jones‚ CPA‚ is auditing the current year’s financial statements of
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