( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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A COMPARATIVE STUDY ON SEGMENT REPORTING UNDER IGAAP AND IND AS WITH REFERENCE TO RELIANCE INDUSTRIES LIMITED

    2 Author(s):  AMIT CHAKRABORTY,DR. SAMIR GHOSH

Vol -  13, Issue- 9 ,         Page(s) : 126 - 132  (2022 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

Segment reporting is needed for businesses particularly for the diversified companies which have multi-location operations with multiple products and/or services. However, due to a globalized economy, like other countries, India has also changed its accounting regulation through adoption of IFRS converged standards. The present study makes an analysis to examine the impact of IFRS converged standards adoption on firms’ disclosure of segment information as compared to segment disclosure under IGAAP.

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