Section 92 in The Companies (Indian Accounting Standards) Rules, 2015
92. To meet the objectives in paragraph 91, an entity shall consider all the following:
(a)the level of detail necessary to satisfy the disclosure requirements;(b)how much emphasis to place on each of the various requirements;(c)how much aggregation or disaggregation to undertake; and(d)whether users of financial statements need additional information to evaluate the quantitative information disclosed.If the disclosures provided in accordance with this Ind AS and other Ind ASs are insufficient to meet the objectives in paragraph 91, an entity shall disclose additional information necessary to meet those objectives.
