{"id":95946,"date":"2020-12-26T15:08:24","date_gmt":"2020-12-26T09:38:24","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=95946"},"modified":"2024-04-12T14:25:24","modified_gmt":"2024-04-12T08:55:24","slug":"disclosures-3","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/disclosures-3\/","title":{"rendered":"Disclosures"},"content":{"rendered":"\n<p>In measuring and reporting segment revenue from transactions with other segments, inter- segment transfers should be measured on the basis that the enterprise actually used to price those transfers. The basis of pricing inter-segment transfers and any change therein should be disclosed in the financial statements.<\/p>\n\n\n\n<p>Changes in accounting policies adopted for segment reporting that have a material effect on segment information should be disclosed in accordance with AS. Such disclosure should include a description of the nature of the change, and the financial effect of the change if it is reasonably determinable.<\/p>\n\n\n\n<p>Some changes in accounting policies may relate specifically to segment reporting.<\/p>\n\n\n\n<p>Example could be:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>changes in identification of segments; and<\/li><li>changes in the basis for allocating revenues and expenses to segments.<\/li><\/ul>\n\n\n\n<p>Such changes can have a significant impact on the segment information reported but will not change aggregate financial information reported for the enterprise. To enable users to understand the impact of such changes, this Standard requires the disclosure of the nature of the change and the financial effects of the change, if reasonably determinable.<\/p>\n\n\n\n<p>An enterprise should indicate the types of products and services included in each reported business segment and indicate the composition of each reported geographical segment, both primary and secondary, if not otherwise disclosed in the financial statements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In measuring and reporting segment revenue from transactions with other segments, inter- segment transfers should be measured on the basis that the enterprise actually used to price those transfers. The basis of pricing inter-segment transfers and any change therein should be disclosed in the financial statements. 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