CA Final Financial Reporting Practice Questions - ICAI CA Final Paper 1 Financial Reporting Exam

Ind AS 108 'Operating Segments' requires the determination of reportable segments primarily based on which approach?

The geographical location of the registered office A fixed list of industry classifications prescribed by ICAI The legal entity structure of the group The management approach, using internal reports reviewed by the chief operating decision maker

Correct Answer:

The management approach, using internal reports reviewed by the chief operating decision maker

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