Examlex
The guidelines to determine that a segment is reportable in accordance with AASB 8 "Operating Segments" includes:
Ingroup Favoritism
The tendency to favor members of one's own group over those in other groups in terms of trust, liking, and resource allocation.
Stereotyping
The act of assigning generalized attributes to an individual or group based on perceived membership in a certain category or social group.
Stigma By Association
The prejudice and discrimination that individuals experience as a result of being closely connected to a stigmatized person or group.
Prejudice Contagion
Prejudice contagion describes the process by which prejudiced beliefs and attitudes can spread within a social network or community, often subtly and without explicit communication.
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Q55: AASB 8 allows reportable segments to be