Hi,
Am aware of one context in IFRS.
When ever an entity consumes its resources for Capital expenditure,especially Raw Material,WIP,Finished Goods,this needs to be shown seperately.
For example assume a Pre mix Concrete manufacturer diverts concrete (which is the Finished goods produced by the firm) for constructing its own warehouse.In such a case the concrete that was issued for its internal capex should be capitalized and shown as a separate line item.Yearly comparison of such consumption is also presented in the financial statements.
For more details and clarity refer IAS 2.
Regards
Ramesh
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