Segment Reporting

abhishreshthaa

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The accounting policies adopted for segment reporting are in line with the accounting policies adopted in consolidated financial statements with the following additional policies being considered for segment reporting :


a) Inter segment revenue has been accounted for based on the transaction price agreed to between segments which is primarily market led.


b) Revenue and expenses have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue and expenses, which relate to the enterprise as a whole and are not allocable to segments on a reasonable basis, have been included under “Unallocated corporate expenses”
 
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