{"id":95936,"date":"2020-12-26T14:36:42","date_gmt":"2020-12-26T09:06:42","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=95936"},"modified":"2024-04-12T14:25:23","modified_gmt":"2024-04-12T08:55:23","slug":"business-and-geographical-segments","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/business-and-geographical-segments\/","title":{"rendered":"Business and Geographical Segments"},"content":{"rendered":"\n<p>Generally Business and Geographical segments are determined on the basis of internal financial reporting to the board of directors and the chief executive officer. But if such segment does not satisfy the definitions given in AS, then following points should be considered for:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If one or more of the segments reported internally to the directors and management is a business segment or a geographical segment based on the factors in the definitions but others are not, paragraph below should be applied only to those internal segments that do not meet the definitions.<\/li><li>For those segments reported internally to the directors and management that do not satisfy the definitions, management of the enterprise should look to the next lower level of internal segmentation that reports information along product and service lines or geographical lines, as appropriate under the definitions and<\/li><li>If such an internally reported lower-level segment meets the definition of business segment or geographical segment, the criteria for identifying reportable segments should be applied to that segment.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Generally Business and Geographical segments are determined on the basis of internal financial reporting to the board of directors and the chief executive officer. But if such segment does not satisfy the definitions given in AS, then following points should be considered for: If one or more of the segments reported internally to the directors&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-95936","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Business and Geographical Segments - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/business-and-geographical-segments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business and Geographical Segments - Tutorial\" \/>\n<meta property=\"og:description\" content=\"Generally Business and Geographical segments are determined on the basis of internal financial reporting to the board of directors and the chief executive officer. 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