Presented Below Are Four Segments That Have Been Identified by Mango

question 9

Multiple Choice

Presented below are four segments that have been identified by Mango Corp.: $\begin{array}{cccc}&&\text { Operating }\\\text { Segments } & \text { Total Revenue } & \text { Profit (Loss) } & \text { Assets } \\\text { A } & \$ 300,000 & \$ 40,000 & \$ 1,200,000 \\\text { B } & 800,000 & (70,000) & 1,200,000 \\\text { C } & 300,000 & 6,000 & 600,000 \\\text { D } & 120,000 & 8,000 & 300,000\end{array}$ According to IFRS, which segments would be considered reportable segments?

• A) Segments A, B, and C
• B) Segments A, B, C, and D
• C) Segments A and B
• D) Segments A and D

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Definitions:

Mean

The average value in a set of numbers, calculated by dividing the sum of all values by the count of those values.

Set of Data

A collection of related pieces of information, often numerical, that are used for analysis.

Mathematical Average

Another term for mean, referring to the central value of a discrete set of numbers, specifically the sum of the values divided by the number of values.

Distribution

Refers to the way in which something is shared or exists across different areas or among various groups.