https://www.taxtmi.com/acts?id=14689 The Standard requires identification of business and geographical segments based on internal reporting or, where that is not appropriate, on factors reflecting the dominant source of risks and returns. A segment is reportable when it meets quantitative thresholds for segment revenue, segment result or segment assets, subject to management discretion and an overall requirement that reportable segments together represent a substantial proportion of enterprise revenue. Segment amounts must be measured using the enterprise accounting policies, include amounts directly attributable or reasonably allocable to segments, exclude certain enterprise level financing and tax items, and be reconciled to consolidated financial statements with specified disclosures for each reportable segment. en-us Sat, 04 Jun 2011 14:30:35 +0530 Thu, 17 Sep 2015 22:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14689 The Standard requires identification of business and geographical segments based on internal reporting or, where that is not appropriate, on factors reflecting the dominant source of risks and returns. A segment is reportable when it meets quantitative thresholds for segment revenue, segment result or segment assets, subject to management discretion and an overall requirement that reportable segments together represent a substantial proportion of enterprise revenue. Segment amounts must be measured using the enterprise accounting policies, include amounts directly attributable or reasonably allocable to segments, exclude certain enterprise level financing and tax items, and be reconciled to consolidated financial statements with specified disclosures for each reportable segment. Act-Rules Companies Law Sat, 04 Jun 2011 14:30:35 +0530 https://www.taxtmi.com/acts?id=14689