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:

Internet Of Things

A network of physical objects embedded with sensors, software, and other technologies for the purpose of connecting and exchanging data with other devices and systems over the internet.

Smart TVs

Televisions equipped with internet connectivity and integrated software to support streaming, apps, and other online services.

Refrigerators

Appliances used for keeping food and drinks cold, utilizing a thermally insulated compartment and a heat pump.

Thermostats

Devices that automatically regulate temperature by controlling the operation of heating or cooling systems.