|Particulars||IFRS||US GAAP||Indian GAAP|
|Segment reporting accounting policies||Group accounting policies or entity accounting policies apply.||Internal financial reporting policies apply (even if accounting policies differ from group accounting policy).||Similar to IFRS|
|Segment reporting disclosures||Disclosures for primary segment include revenues, segment results, capital expenditures (capex), total assets, total liabilities and other items. For secondary
segment, revenues, total assets and capex are reported
|Similar disclosures to IFRS (primary segment) except liabilities and geographical capex are not required. Depreciation, amortisation, tax, interest and exceptional/ extraordinary items are disclosed if reported internally. Disclosure of factors used to identify segments is required.||Similar to IFRS with some
|Discontinued operations definition||Operations and cash flows that can be clearly distinguished for financial reporting and represent a separate major line of business or geographical area of operations, or a subsidiary acquired exclusively with a view to resale.||Wider definition than IFRS: component that is clearly distinguishable operationally and for financial reporting can be: reporting segment, operating segment,
••reporting urrit:1 subsidiary or•
|Operations and cash flows that can be clearly distinguished for financial reporting and represent a separate major line of business or geographical area of operations,|
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