To qualify as an operating segment, an entity need satisfy only one of the three 10% or more quantitative thresholds tests.
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Q36: Aggregation of segments is allowed only of
Q37: Aggregation of segments is allowed of reportable
Q38: Aggregation of segments is mandatory if the
Q39: Before aggregation of segments can occur, the
Q40: Aggregation of segments can occur before or
Q42: All reportable segments are operating segments but
Q43: All operating segments are reportable segments but
Q44: Aggregation of segments is allowed only if
Q45: More than one segment may operate in
Q46: A company manufacturing widgets both domestically and
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