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Accounting Standards Interpretations 22: Treatment of Interest for determining Segment Expense
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Whether interest expense relating to overdrafts and other operating liabilitiesidentified to a particularsegmentshould be included in the segment expense or not. Another issue is that in case interest is included as a part of the cost of inventories where it is so required as per Accounting Standard (AS) 16, Borrowing Costs, read with Accounting Standard (AS) 2, Valuation of Inventories, and those inventories are part of segment assets of a particular segment, whether such interest would be considered as a segment expense.
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