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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › ifrs 8
if it does not meet the 75% threshold does that mean it is reported aggregated? only if it meets the aggregation criteria: nature of products/services, type of class of customers fro their product and services, how they distribute products to customers, the nature of the production process?
and is this the same if it does not exceed any of the three criteria of the quantative threshold?
If its not itself a 10% entity, and we haven’t reported >75%, then we need to aggregate. It would be an unusual situation where we were not able to aggregate elements of a business sharing some degree of commonality.
If the particular business segment you have in your mind fails to be aggregate blue with any others, maybe you should be looking at the others to determine the common features and forget the one that is apparently a unique entity.