We use cookies to understand which pages and tools are useful, nothing more — no ad tracking across other sites. You can change this later from the footer.

Skip to content
Lekhya.in

Ind AS 108

Governs operating segment disclosures, requiring an entity to disclose information to help users evaluate the business activities it engages in and the economic environments it operates in.

Read the full working guide

Related terms

  • Ind AS 10

    Governs events after the reporting period, distinguishing those that adjust the financial statements from those that only require disclosure.

  • Ind AS 105

    Governs non-current assets held for sale and discontinued operations, including the specific measurement and presentation rules that apply once an asset meets the held-for-sale criteria.

  • Ind AS 109

    Governs financial instruments, including the expected credit loss model for impairment of financial assets.

  • Ind AS 113

    Governs fair value measurement — a single framework for how fair value is defined and measured across every standard that requires or permits it.

Browse every term

231 terms in total, or go deeper with working procedures and worked examples in the resource library.

Back to the glossaryOpen the resource library