Exam 10: Operating Segments

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You are reviewing the financial statements of Carrie's Climbing and Canyoneering (CCC), a publicly traded entity that reports financial information using IFRS. CCC has two plants. One is located in Düsseldorf and manufactures canyoneering GPS systems. CCC also has a plant located about 50 kilometers away in Cologne that casts climbing karabiners and weaves nylon rope. You correctly suspect that these are separate operating segments.

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