Two or More Operating Segments May Be Aggregated into a Single

question 59

True/False

Two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of AASB 8,or the segments have similar economic characteristics,or the segments are similar in the nature of the products and services.

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Definitions:

Serous Membrane

Thin sheet composed of epithelial and connective tissues; it lines cavities that do not open to the outside of the body or contain glands but do secrete serous fluid.

Salivary Amylase

An enzyme found in saliva that initiates the breakdown of starches into simpler sugars during digestion.

Salivary Glands

Exocrine glands in the mouth that produce saliva, aiding in digestion and helping maintain oral health.

Gastric Lipase

An enzyme secreted by the stomach that plays a critical role in the digestion of dietary fats.