Geographical revenue must be shown for the country of domicile and:
AEach city of the entity
BOnly neighbouring nations
CEach state of India
DAll foreign countries total
Answer & Solution
Correct answer: D. All foreign countries total
Revenue from external customers is attributed to the domicile country and to all foreign countries in total, with material countries shown separately.
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The core principle of Ind AS 108 is to help users evaluate the:Where equity-method investments sit in segment assets, the entity discloses:Which item is disclosed if in the decision maker's profit measure?Entities known to be under common control are treated, for major customers, as:Geographical non-current assets exclude:Which revenue must be reported for each product or service group?Entity-wide disclosures in paragraphs 32 to 34 apply to:The internal structure changes so reportable segments change. Earlier periods are: