https://www.taxtmi.com/acts?id=41003 The Standard requires enterprises to identify operating business and geographical segments using the management reporting structure or, if necessary, the next lower level, and measure segment revenue, segment expense, segment assets and segment liabilities by amounts directly attributable or reasonably allocable. A segment is reportable if it meets the 10 per cent quantitative thresholds (revenue, result or assets) or is designated by management, and reportable segments must disclose specified items including segment revenue, result, assets, liabilities, capital expenditure, depreciation and reconciling items to consolidated totals. en-us Sat, 05 Nov 2022 13:58:56 +0530 Wed, 11 Feb 2026 15:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41003 The Standard requires enterprises to identify operating business and geographical segments using the management reporting structure or, if necessary, the next lower level, and measure segment revenue, segment expense, segment assets and segment liabilities by amounts directly attributable or reasonably allocable. A segment is reportable if it meets the 10 per cent quantitative thresholds (revenue, result or assets) or is designated by management, and reportable segments must disclose specified items including segment revenue, result, assets, liabilities, capital expenditure, depreciation and reconciling items to consolidated totals. Act-Rules Companies Law Sat, 05 Nov 2022 13:58:56 +0530 https://www.taxtmi.com/acts?id=41003