alleryStart learning →Which is an aggregation criterion for combining operating segments?
AAudit fee paid by it
BNumber of employees
CDistribution methods used
DAge of the segment
Answer & Solution
Correct answer: C. Distribution methods used
Aggregation needs similar economic characteristics and similarity in products, production processes, customers, distribution methods and regulatory environment.
Keep practising Ind AS 24 Related Party Disclosures and Ind AS 108 Operating Segments
Browse all Ind AS 24 Related Party Disclosures and Ind AS 108 Operating Segments questions for CA Final, or explore more Financialreporting topics.
Related questions
The core principle of Ind AS 108 is to help users evaluate the:Where equity-method investments sit in segment assets, the entity discloses:Which item is disclosed if in the decision maker's profit measure?Entities known to be under common control are treated, for major customers, as:Geographical non-current assets exclude:Geographical revenue must be shown for the country of domicile and:Which revenue must be reported for each product or service group?Entity-wide disclosures in paragraphs 32 to 34 apply to: