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IND AS 108 - Operating Segments is important for the stakeholders to understand and evaluate the performance of a business. However, it is not a part of Schedule III, but a part of SEBI disclosure.
Ind AS 41 is applicable to biological assets relating to agricultural activity, agricultural produce up to the point of harvest and government grants relating to agricultural activity.
The objective of IND AS 105 is accounting treatment and disclosure of non current assets held for sale / discontinued operations and to inform the users of financial statements.
Ind AS 40 is covered when an Investment Property is held under ownership and given on an operating lease and when the Investment Property is held under finance lease and given on an operating lease.
Ind AS 20 is applicable where there is reasonable assurance that grants will be received, and the entity will comply with the conditions attached to the receipt of the government grant.
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