Under IFRS 8, Two or More Operating Segments May Be $\quad$

question 19

Multiple Choice

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: I. $\quad$ the nature of the production processes
II. $\quad$ the markets in which the products are sold are
$\quad$ closely related
III. $\quad$ the type or class of customer for their products and
$\quad$ services
IV. $\quad$ the nature of the requlatory environment

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

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Definitions:

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