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(PDF) Educational Material on Ind AS 108, Operating Segments

Indian Accounting Standard (Ind AS) 108, Operating Segments, requires to follow the management approach to disclose information about operating segments. It requires an entity to disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates. The Educational Material on Ind AS 108 contains summary of Ind AS 108 discussing the key requirements of the Standard in brief and Frequently Asked Questions (FAQs) on issues which are expected to be encountered while implementing this Standard. The text of Ind AS 108 and significant differences between Ind AS 108 and AS 17 have been included as Appendices to make this Educational Material comprehensive.


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