Australian Furnishing, Ltd. is a listed diversified manufacturing company. It produces most of its products in Australia and markets most of its products in Australia. It produces four types of products and services as follows:

Home furniturewooden tables, chairs, and beds, sold to families through company stores and other furniture stores.

Office furnituremetal and plastic workstations and chairs, sold to corporate customers through company stores and other office furniture stores.

Interior design servicesinterior design advice from interior design professionals, customers are primarily high income females over 35 years of age, services market through company stores only.

Soft furnishingscurtains, cushions, and bed linens, sold to families through company stores only.

Australian Furnishings is organized internally into three business units, manufacturing home furniture, manufacturing office furniture, and stores. Stores include company owned stores that sell combinations of home furniture, office furniture, interior design services, and soft furnishings. Manufacturing home furniture includes the results of operating soft furnishings. Each business unit reports separate financial and operational information to the chief executive officer (CEO) and chief financial officer (CFO).

Required: Identify Australian Furnishings operating segments for application of IFRS 8.