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Which of the following is NOT one of the aggregation criteria for combining two operating segments under Ind AS 108?
ASimilar geographical proximity of operations
BSimilar nature of the products and services
CSimilar class of customer for the products and services
DSimilar nature of the production processes
Answer & Solution
Correct answer: A. Similar geographical proximity of operations
Para 12 lists aggregation criteria as similar economic characteristics PLUS similarity in (a) nature of products/services, (b) production processes, (c) class of customer, (d) distribution methods, and (e) regulatory environment if applicable. Geographical proximity is NOT a criterion — geographically separate segments can still be aggregated if they share the listed characteristics.
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