Скачать или смотреть Ind AS 108 Capsule | Operating Segments | Restatement & Measurement Simplified | FR Capsule

📄 Disclosure Requirements under Ind AS 108
A. General Information - Factors used to identify the entity’s operating segments.
Types of products and services from which each segment derives its revenues.
B. Information about Reportable Segments - For each reportable segment, the following should be disclosed:
Revenue (from external customers and intersegment).
Segment profit or loss.
Assets and liabilities (if such info is provided to CODM).
Other items such as:
Interest revenue/expense
Depreciation and amortization
Income tax expense/income
Material non-cash items (e.g., impairments)
C. Reconciliations - Reconciliation of:
Total reportable segment revenues → Entity’s revenue.
Total segment profit or loss → Entity’s profit before tax.
Segment assets and liabilities → Entity’s assets and liabilities.
D. Entity-Wide Disclosures (even if only one segment) - Required irrespective of segmentation:
Information about products and services (revenue breakdown).
Geographical areas:
Revenue from external customers (by location).
Non-current assets (by location).
Major customers:
If revenue from a single customer is ≥10% of total revenue, disclose:
That fact
Total revenue from that customer
Segment(s) involved

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