Operating segment disclosure requires identification, aggregation rules, and specified segment reconciliations to inform financial statement users.

Ind AS 108 requires entities to identify operating segments-components whose results are regularly reviewed by the chief operating decision maker and for which discrete financial information exists-and to report separately those segments that meet aggregation criteria or exceed quantitative thresholds for revenue, profit/loss or assets. Entities must disclose the basis for identifying reportable segments and aggregation judgements; measures of segment profit or loss and, if provided, segment assets and liabilities; specified revenue and expense items; reconciliations of segment totals to entity amounts with material reconciling items described; and entity wide disclosures on products, geography and major customers.

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