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of <h1>AS 17: Principles for Disclosing Financial Info on Products, Services, and Geographical Areas; Enhances Performance Understanding</h1> Accounting Standard (AS) 17 on Segment Reporting establishes principles for disclosing financial information about different products, services, and geographical areas of an enterprise. It aims to help users understand enterprise performance, assess risks and returns, and make informed judgments. The standard applies to general-purpose financial statements and requires comprehensive reporting for consolidated financial statements. It defines business and geographical segments, segment revenue, expenses, assets, and liabilities, and mandates disclosure based on primary and secondary reporting formats. Segments are reportable if they meet specific revenue, result, or asset thresholds. The standard encourages consistency with enterprise-wide accounting policies and requires disclosure of changes in segment accounting practices.
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