AS-17 Segmentation Reporting

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AS-17 Segmentation Reporting-

  • The segment report is made as per AS-17 which is mandatory and is effective for the accounting periods starting on or after 1.04.2001.
  • Segmentation can be done an the basis of products on services or a group of related products and services. Segmentation can also be geographical.
  • Factors which would be considered in determining whether products or service are related includes-
  1. Nature of product or services.
  2. Nature of production process.
  3. Type of or class of customers for products or services.

 

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