alleryStart learning →Geographical non-current assets exclude:
ADeferred tax assets
BLand and buildings
CPatents and software
DPlant and machinery
Answer & Solution
Correct answer: A. Deferred tax assets
Financial instruments, deferred tax assets, post-employment benefit assets and insurance rights are excluded from geographical non-current assets.
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Related questions
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 revenue must be shown for the country of domicile and: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: