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| 003 | OSt | ||
| 005 | 20160423113215.0 | ||
| 008 | 160423b xxu||||| |||| 00| 0 eng d | ||
| 100 |
_aBedia, D. D. _921841 |
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| 245 |
_aA comparative study of segment reporting under as-17 and IFRS 8: empirical evidence from India. _cD D Bedia and Kshema Patodi |
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| 260 |
_aHydrabad _b IUP Publication _cFebruaury 2016 |
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| 300 |
_b35-54.p. _cPaper |
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| 500 | _aThis 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 |
_aEconomic Impact; _921842 |
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| 650 |
_a Accounting Standards; _921843 |
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| 650 |
_aInternational Financial Reporting Standards; _921844 |
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| 650 |
_aLine Of Business Reporting; _921845 |
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| 650 |
_aEmpirical Research ; _921846 |
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| 650 |
_aIndia -- Economic Conditions _921847 |
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| 700 |
_aPatodi, Kshema. _921848 |
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| 773 | 0 |
_030412 _957292 _aMURTHY, E N _dIUP PUBLICATION HYDERABAD _o5555548 _tACCOUNTING RESEARCH & AUDIT PRACTICES |
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| 942 |
_2ddc _cJA-ARTICLE |
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_c43096 _d43096 |
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