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AS 17
2. The requirements of this Standard are also applicable in case of
consolidated financial statements.
3. An enterprise should comply with the requirements of this Standard
fully and not selectively.
4. If 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. In the context of reporting of segment information
in consolidated financial statements, the references in this Standard to
any financial statement items should construed to be the relevant
item as appearing in the consolidated financial statements.
Definitions
5. The following terms are used in this Standard with the meanings
specified:
5.1 A business segment is a distinguishable component of an enterprise
that is engaged in providing an individual product or service or a group
of related products or services and that is subject to risks and returns
that are different from those of other business segments. Factors
that should be considered in determining whether products or services
are related include:
(a) the
nature of the products or services;
(b) the
nature of the production processes;
(c) the
type or class of customers for the products or services;
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