https://www.taxtmi.com/acts?id=19798 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. en-us Wed, 03 Jun 2015 17:01:13 +0530 Wed, 20 Aug 2025 12:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19798 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. Act-Rules Companies Law Wed, 03 Jun 2015 17:01:13 +0530 https://www.taxtmi.com/acts?id=19798