Operating segments that do not meet any of the quantitative thresholds: (i) may be considered reportable, and
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Operating segments that do not meet any of the quantitative thresholds:
(i) may be considered reportable, and separately disclosed.
(ii) must be combined and disclosed in ‘all other segments’.
(iii) must be ignored.
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Related Book For
International Financial Accounting And Reporting
ISBN: 9780903854726
2nd Edition
Authors: Ciaran Connolly
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