IND AS 108 - Operating Segments

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 108

OPERATING SEGMENTS

1

INTRODUCTION

2

CORE PRINCIPLE

3

WHAT IS THE "SCOPE" OF THIS STANDARD? (WHICH COMPANIES

WILL APPLY THIS STANDARD

4

WHAT IS OPERATING SEGMENT

5

WHAT IS INCLUDED IN OPERATING SEGMENTS

6

WHO IS CHIEF OPERATING DECISION MAKER (CODM)

7

APPLICATION OF CORE PRINCIPLE IN MATRIX FORM OF

ORGANISATION

8

WHAT ARE REPORTABLE SEGMENTS

9

CAN TWO OR MORE SEGMENTS BE AGGREGATED INTO A SINGLE

SEGMENT

10

QUANTITATIVE THRESHOLDS TO DETERMINE THE REPORTABLE

SEGMENTS

11

OTHER SITUATIONS TO DETERMINE THE REPORTABLE SEGMENTS

12

RESIDUAL CATEGORY: ALL OTHER SEGMENTS

13

CONTINUITY

14

NEWLY IDENTIFIED REPORTABLE OPERATING SEGMENTS

15

FLEXIBILITY IN THE AREA OR DETAILED DISCLOSURES

16

DISCLOSURE

17

MEASUREMENT FOR THE PURPOSES OF DISCLOSURES

18

DESCRIPTIVE DISCLOSURES

19

QUANTITATIVE RECONCILIATION

20

RESTATEMENT OF PREVIOUSLY REPORTED INFORMATION

21

ENTITY-WIDE DISCLOSURES

22

MAJOR CHANGE IN IND AS 108 VIS-À-VIS IFRS 8 NOT RESULTING IN CARVE OUT

23

MAJOR CHANGES IN IND AS 108 VIS A VIS NOTIFIED AS 17

24

MULTIPLE CHOICE QUESTIONS

25

PROBLEMS FOR SELF-PRACTICE

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