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54 Corporate Finance BRILLIANT’S

Scope: This statement should be applied joÌ… `h ñQ>oQ>_|Q> g^r Eåßbm°`r ~oZr{\$Q²>g, Eåßbm°`r
by an employer in accounting for all employee eo`a-~oñS> no_|Q²>g H$mo N>mo‹S>H$a, Ho$ {bE AH$mC§qQ>J _| EH$
benefits, except employee share-based
Eåßbm°`a Ûmam bmJy {H$`m OmZm Mm{hE&
payments.
AS-16: Borrowing Cost AS-16: ~m°amoB§J H$m°ñQ>
The objective and scope of the standard ñQ>¢S>S>© Ho$ CÔoí` VWm joÌ {ZåZ{b{IV h¢…
are as under:
Objective: The objective of this standard CÔoí`… Bg ñQ>¢S>S>© H$m CÔoí` ~m°amoB§J H$m°ñQ>²g Ho$
is to prescribe the accounting treatment for {bE AH$mC§qQ>J Q´>rQ>_|Q> H$m dU©Z H$aZm h¡&
borrowing costs.
Scope: This standard should be applied joÌ… `h ñQ>¢S>S>© ~m°amoB§J H$m°ñQ²>g Ho$ {bE AH$mC§qQ>J
in accounting for borrowing costs. _| bmJy {H$`m OmZm Mm{hE&
It does not deal with the actual or imputed `h Am°Za H$s BpŠdQ>r H$s dmñV{dH$ `m Amamo{nV bmJV
cost of owner's equity, including preference na MMm© Zht H$aVm h¡ {Og_| EH$ bm`{~{bQ>r Ho$ ê$n _|
share capital not classified as a liability. dJuH¥$V Z {H$`o J`o [à\$a|g eo`a H¡${nQ>b gpå_{bV h¢&

AS-17: Segment Reporting AS-17: go½_|Q> [anmo{Q>ªJ
An enterprise deals in multiple products/ EH$ à{Vð>mZ H$mo H$B© àmoS>ŠQ²>g VWm g{d©gog H$m H$m¶©
services and operates in different geographical H$aVm h¡ VWm {d{^ÝZ ^m¡½mmo{bH$ joÌm| _| H$m`© H$aVm h¡& H$B©
areas. Information about multiple products/
services and their operation in different geogra- àmoS>ŠQ²>g/g{d©gog Ho$ ~mao _| gyMZm VWm {d{^ÝZ ^m¡Jmo{bH$
phical areas are called segment information. joÌm| _| CZHo$ H$m`© go½_|Q> B§\$m°_}eZ H$hbmVo h¢&
Discloser of such information is called Eogr gyMZmAm| Ho$ {S>ñ³bmoOa H$mo goJ‘|Q> [anmo{Q>ªJ
segment reporting. H$hm OmVm h¡&

Objective: The objective of this standard CÔoí`… Bg ñQ>¡S>S>© H$m CÔoí¶ h¢…
is to:
(a) Better understand the performance of the (a) à{Vð>mZ Ho$ àXe©Z H$mo AÀN>r Vah g_PZm,
enterprise,
(b) Better assess the risks and returns of the (b) à{Vð>mZ Ho$ Omo{I_m| VWm [aQ>Ýg© H$m AÀN>r Vah
enterprise, AmH$bZ,
(c) Make more informed judgments about the (c) g§nyU© à{Vð>mZ Ho$ ~mao _| A{YH$ B§\$m°åS>© OO_|Q²>g
enterprise as a whole. ~ZmZm&
Scope: joÌ…
1. This standard should be applied in 1. `h ñQ>¢S>S>© gm_mÝ` CÔoí` Ho$ \$m`Z|{e`b ñQ>oQ>_|Q²>g
presenting general purpose financial àñVwV H$aZo _| bmJy {H$`m OmZm Mm{hE&
statements.
2. An enterprise should comply with the 2. EH$ à{Vð>mZ H$mo Bg ñQ>¢S>S>© H$s Amdí`H$VmAm| H$m
requirements of this standard fully and nyar Vah nmbZ H$aZm Mm{hE Z {H$ M`ZmË_H$
not selectively ê$n go&