To determine whether 2 or more operating segment, we need to have similar economic circumstances by using the factors like nature of product or services,….. etc.
May I know is it we have to determine depend on which point support more? like gt 2 factor support and 3 factors does not support. hence, it should not be combined? Sounds like a judgemental question, as long as we can justify, then marks will be awarded?
Question of judgement as you say. If in doubt, better to disclose too many segments. Provided that you have written out the rules, you won’t lose marks.