MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02239nam a2200241 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20160423113215.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
160423b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bedia, D. D. |
| 9 (RLIN) |
21841 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
A comparative study of segment reporting under as-17 and IFRS 8: empirical evidence from India. |
| Statement of responsibility, etc |
D D Bedia and Kshema Patodi |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hydrabad |
| Name of publisher, distributor, etc |
IUP Publication |
| Date of publication, distribution, etc |
Februaury 2016 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Other physical details |
35-54.p. |
| Dimensions |
Paper |
| 500 ## - GENERAL NOTE |
|---|
| General note |
This paper examines the benefits of adopting International Financial Reporting Standards (IFRS) by Indian entities and further examines the effect of adoption of IFRS on companies' segment reporting as compared to segment reporting under Indian GAAP (IGAAP). It studies the impact of adoption of IFRS 8 by taking the case of M/s Sify Technologies Ltd., an Indian listed entity and presents a detailed analysis of differences in the segment disclosures data under the new standard IFRS 8 vis-à-vis the Indian Accounting Standard, AS-17. It is observed from the study that there are certain marked deviations in the segment profit and loss as disclosed by the financial statements of M/s Sify Technologies Ltd. as reported under IGAAP and those reported under IFRS. The major difference between the two reporting is the information given and the presentation requirement. Further, under IFRS 8, the disclosure requirements related to geographical segments are significantly reduced or in most of the cases completely lost, which is a major concern to stakeholders. Further, there will be lack of comparability of segment information between companies as IFRS provides discretion to the Chief Operating Decision Maker to choose what to disclose and the manner in which the information can be disclosed. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Economic Impact; |
| 9 (RLIN) |
21842 |
|
|---|
| Topical term or geographic name as entry element |
Accounting Standards; |
| 9 (RLIN) |
21843 |
|
|---|
| Topical term or geographic name as entry element |
International Financial Reporting Standards; |
| 9 (RLIN) |
21844 |
|
|---|
| Topical term or geographic name as entry element |
Line Of Business Reporting; |
| 9 (RLIN) |
21845 |
|
|---|
| Topical term or geographic name as entry element |
Empirical Research ; |
| 9 (RLIN) |
21846 |
|
|---|
| Topical term or geographic name as entry element |
India -- Economic Conditions |
| 9 (RLIN) |
21847 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Patodi, Kshema. |
| 9 (RLIN) |
21848 |
| 773 0# - HOST ITEM ENTRY |
|---|
| Host Biblionumber |
30412 |
| Host Itemnumber |
57292 |
| Main entry heading |
MURTHY, E N |
| Place, publisher, and date of publication |
IUP PUBLICATION HYDERABAD |
| Other item identifier |
5555548 |
| Title |
ACCOUNTING RESEARCH & AUDIT PRACTICES |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Journal Article |
