CAF-6 · Chapter 6 · Question 6 of 15
Two or more operating segments may be aggregated into a single operating segment if they have similar economic characteristics and are similar in several respects. Which of the following is NOT one of those respects?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) The geographical location of the assets.
Explanation
Aggregation criteria include nature of products, nature of processes, types of customers, distribution methods, and regulatory environment. Geographical location is not a primary aggregation criterion under IFRS 8.
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