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IFRS 8 Aggregation Criteria: Understanding Operating Segment Reporting Requirements
IFRS 8 operating segments quantitative thresholds management's judgement financial reporting accounting standards segment aggregation
Which of the following is NOT correct about aggregation criteria in accordance with IFRS 8? A. Operating segments that do not meet any of the quantitative thresholds need to be aggregated with other segments regardless of management's judgement B. Multiple segments may be aggreegated into a single operating segment if the segments have similar economic charateristics C. An entity shall report separately information about an operating segment that meeds quantitative thresholds in IFRS 8

A. Operating segments that do not meet any of the quantitative thresholds need to be aggregated with other segments regardless of management's judgement.

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