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
exceptions.
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•
asset grouping.
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,