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According to AASB 8,factors to be considered in aggregating operating segments include:
Fetus
A developmental stage of a vertebrate that occurs in the womb after embryonic stage and until birth.
Stranger Anxiety
The fear of strangers that infants commonly display, beginning by about 8 months of age.
Nursing Mother
A woman who is breastfeeding her infant, providing nutrition and antibodies through her milk.
Fetal Alcohol Syndrome
A condition in a child that results from alcohol exposure during the mother's pregnancy, causing growth problems, facial abnormalities, and cognitive deficits.
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