BC31 The Board discussed the extent to which the IFRS should address the practical problems that have arisen from applying SFAS 131 in the US. The Board considered the FASB Q&A 131 Segment Information: Guidance on Applying Statement 131 and Emerging Issues Task Force (EITF) 04‑10 Determining Whether to Aggregate Operating Segments that do not Meet the Quantitative Threshold.

BC32 EITF 04‑10 addresses the issue of whether to aggregate operating segments that do not meet the quantitative thresholds. It requires quantitative thresholds to be aggregated only if aggregation is consistent with the objective and core principles of SFAS 131, the segments have similar economic characteristics, and the segments share a majority of the aggregation criteria listed in paragraph 17(a)–(e) of SFAS 131. The Board agreed with the approach adopted in EITF 04‑10 and concluded that the same requirement should be included in the IFRS.

BC33 FASB Q&A 131 - Segment Information: Guidance on Applying Statement 131 is an implementation guide that provides the views of the FASB staff on certain questions on SFAS 131. Because it was not issued by the FASB itself, the Board decided not to include this material in the IFRS.