Operating segment aggregation

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1) When can information about two operating segments be aggregated?

2) How is accounting for pensions different than accounting for other post-retirement benefits?

3) The controller of a public company commented that if the company needs to disclose the company's segments individually, the only people who will gain are the competitors and the only people that will lose are the present investors. Do you agree or disagree with this statement?

Reference no: EM1364974

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