Scope of Segment Reporting  :

This Standard should be applied in presenting general purpose financial statements.

The requirements of this Standard are also applicable in case of consolidated financial statements.

An enterprise should comply with the requirements of this Standard fully and not selectively.

If a single financial report contains both consolidated financial statements and the separate financial statements of the parent, segment information need be presented only on the basis of the consolidated financial statements. In the context of reporting of segment information in consolidated financial statements, the references in this Standard to any financial statement items should construed to be the relevant item as appearing in the consolidated financial statements.