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A B C D E F G H Exercise 11.1 Given the following information reported to the CEO, determine the operating segments and the operating

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A B C D E F G H Exercise 11.1 Given the following information reported to the CEO, determine the operating segments and the operating segments that are reportable segments based on AASB 8.13(a). Case 1 External Internal Total Revenue Revenue Revenue Segment 80 20 100 100 20 120 60 10 70 30 0 30 22 3 25 4 5 296 54 350 Case 2 External Internal Total Revenue Revenue Revenue Segment Agriculture 58 10 78 Hospitality 120 125 Pharmaceutical 65 12 77 Manufacture 30 0 30 Engineering 22 3 25 Health Care 4 1 5 General Corporate 34 15 49 343 46 389

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