Where the Entity's Primary Format for Reporting Segments Is Geographical

question 57

Multiple Choice

Where the entity's primary format for reporting segments is geographical then disclosures in addition to those required when the primary format is business segments are required.These disclosures depend on:

• A) Whether the segments are business segments or geographical segments.
• B) The relative size of the assets invested in geographical segments.
• C) The accounting policies applied to calculating the revenues, expenses, assets and liabilities of the segments.
• D) Whether the segments are based on the location of assets or location of customers.
• E) None of the given answers.

---

Definitions:

Rogers

Refers to Carl Rogers, an influential American psychologist and among the founders of the humanistic approach to psychology, best known for creating client-centered therapy.

Psychologists

Professionals specialized in the study of the mind and behavior, often working in areas such as clinical practice, research, education, and consultancy.

Inborn Potential

The natural abilities or capacities that an individual is born with, which can be developed or realized through experience and learning.

Humanistic

A psychological perspective that emphasizes the study of the whole person and human beings' capability for self-direction, growth, and freedom.