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AASB 8 - Operating Segments - February 2007
Reportable SegmentsReportable Segments
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Reportable Segments
11 An entity shall report separately information about each operating segment that:
(a) has been identified in accordance with paragraphs 5-10 or results from aggregating two or more of those segments in accordance with paragraph 12; and
(b) exceeds the quantitative thresholds in paragraph 13.
Paragraphs 14-19 specify other situations in which separate information about an operating segment shall be reported.