Under IFRS 8, two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of the standard, the segments have similar economic characteristics, and the segments are similar in each of the following respects:

A) I, II and III only;
B) I, III and IV only;
C) I, II and IV only;
D) II, III and IV only.

Question

Under IFRS 8, two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of the standard, the segments have similar economic characteristics, and the segments are similar in each of the following respects:

A) I, II and III only; 
B) I, III and IV only; 
C) I, II and IV only; 
D) II, III and IV only.

Quizplus · Accepted Answer

The Answer is B

Under IFRS 8, Two or More Operating Segments May Be