Ind AS 108 Segment Reporting Made Easy |Examples & Key Disclosures

Описание: ‪@Gurvindersinghrajpal‬ In this comprehensive session, we cover Ind AS 108 – Operating Segments, one of the most important disclosure standards in financial reporting.
This presentation helps you understand how companies identify and report operating segments, ensuring transparency for investors and stakeholders.
Key Topics Covered:

✔ Meaning and objective of Ind AS 108
✔ What is an Operating Segment?
✔ Chief Operating Decision Maker (CODM) concept
✔ Quantitative thresholds (10% tests)
✔ Reportable segment identification
✔ Segment revenue, profit/loss, assets & liabilities disclosures
✔ Practical corporate examples and financial statement presentation
✔ Key differences between Ind AS 108 and IFRS 8

Who Should Watch?

✅ Finance and Accounting Professionals
✅ CA / CMA / MBA Students
✅ Corporate Reporting & Audit Teams
✅ Anyone preparing for Ind AS / IFRS interviews

Stay connected for more detailed Ind AS learning modules, practical case studies, and financial reporting insights.
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