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An entity changes its internal organisation, causing the composition of its REPORTABLE SEGMENTS to change in the current year. The corresponding segment information for earlier periods (including interim periods):
AShould not be restated — segment information always reflects only the current organisation
BShould be restated only if the composition change is more than 50%
CNeed not be restated; only the current period is presented under the new structure
DShould be restated, unless the information is not available and the cost to develop it would be excessive — in which case current-period segment data must be disclosed on BOTH the old and the new basis
Answer & Solution
Correct answer: D. Should be restated, unless the information is not available and the cost to develop it would be excessive — in which case current-period segment data must be disclosed on BOTH the old and the new basis
Para 29 of Ind AS 108 requires restatement of earlier-period segment information when reportable-segment composition changes, EXCEPT where the information is not available and the cost to develop it would be excessive. In that exceptional case, the entity must instead disclose current-period segment data on BOTH the old and new basis — so users can bridge the prior comparatives.
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