(AS) 17 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 ILLUSTRATIONS Paragraphs 1-4 5-18 19-32 19-23 24-26 27-32 33-37 38-59 39-46 47-51 52 53-59 214 AS 17 (issued 2000) Accounting Standard (AS) 17 Segment Reporting
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political reasons. [1] International business areas includes legal systems‚ political systems‚ economic policy‚ language‚ accounting standards‚ labor standards‚ living standards‚ environmental standards‚ local culture‚ corporate culture‚ foreign exchange market‚ tariffs‚ import and export regulations‚ trade agreements‚ climate‚ and education. Business need to keep up with supply and demand. Globalization interchanges the ideas between countries searching for a better future for their people. Globalization
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SHOULD COCA COLA ENTER THE HEALTH DRINK MARKET PREPARED FOR Mr. Atul Singh(CEO) Coca Cola ABPL Faizabad‚ India‚ 180012 PREPARED BY Aditee Goyal Kamakshi Arora Richa Arora Romani Goyal Shakul Goyal Siddharth Sharma Srishti Chawla IBS Gurgaon Old Delhi Road‚ Dundahera Gurgaon‚ Haryana- 122016 August 07‚ 2010 LETTER OF TRANSMITTAL 23-A‚ Kailash Colony New Delhi August7‚ 2010 Mr Atul Singh‚ CEO Coca Cola ABPL Faizabad‚ India
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SEGMENT REPORTING Many U.S. companies operate in several different industries or in different geographic area. When this occurs‚ the difficulties related to financial statement analysis are compounded. Investors who must evaluate the relative strengths and weaknesses of stock of a diversified company have a difficult task when analyzing such companies which report only the aggregate of their operations. Industry segments and geographic areas of operations can have different levels of
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towards healthy lifestyles and growing urban population in Asia would be the major factors that would drive the market in coming years. An increasing awareness towards healthy lifestyles has led to a transition in the taste and preferences of people in Asia. The young urban population has been the target customer for energy and sports drink brands in this region. The energy and sports drinks are majorly consumed by professional sports people‚ gym goers and by working professionals and students that
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CONTRIBUTE TO SEGMENT REPORTING TRANSPARENCY? Advanced Accounting ACC 610 January 4TH‚ 2010 1. INTRODUCTION: An operating Segment is a component of an entity that may earn revenues or incur expenses‚ whose operating results are regularly reviewed by the chief operating decision maker (COMD) and for which discrete financial information is available. Generally‚ financial information is required to be reported on the basis that it is used internally for evaluating segment performance and
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Buying Behavior with respect to Soft Drinks Prepaid by Guided by Hardik D Jani (Roll no: 35) Prof .Kruti Patel MBA Semester 4 Submitted to S K P I M C S DECLARATION We/ I‚ hereby‚ declare that the Comprehensive Project report Project titled‚ “Impact of celebrity endorsement on consumer buying behavior with respect to soft drink industry ” is original to the
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principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition of a Segment A segment is a distinguishable activity or group of activities
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Global guidewires market is expected to reach USD 2‚197.2 million by 2020‚ according to a new study by Grand View Research‚ Inc. Growing prevalence of target diseases coupled with growing geriatric population base is expected to drive guidewire demand over the next six years. Technology innovation across various product segments‚ in terms of flexibility‚ tip retention etc. is also expected to boost market demand by catering to the requirements of healthcare practitioners. Coronary guidewires dominated
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NBPF: Value Extraction from Different Market Segments Tamiko Okada entered the back office of Nippon Batting Practice Facility (NBPF) in the Northern district of Tokyo‚ to contemplate her fledgling company’s marketing strategy. A decorated former collegiate softball player with a graduate degree from an American university‚ Tamiko had a deep knowledge of the game and of her customers. She lacked a marketing background‚ however‚ so she had recently signed up for a hosted CRM service that would allow
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