Under IFRS 8, Which of the Following Criteria Is NOT

question 41

Multiple Choice

Under IFRS 8, which of the following criteria is NOT considered by all segments that are considered reportable business segments?

• A)The segment must have revenue that is one-tenth or more of combined revenue.
• B)The segment must have profit that is 10% or more of combined profit of all segments with profit.
• C)The segment must have revenue that is more than half from external sources.
• D)The segment must have assets that are 10% or more of combined segment assets.

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Definitions:

Right Atrium

The right upper chamber of the heart that receives deoxygenated blood from the body via the venae cavae.

Fenestrated Capillaries

Capillaries with small pores in their endothelial lining allowing for increased permeability to fluids and small molecules, found in areas requiring extensive exchange such as in kidneys and endocrine glands.

Kidney

A pair of organs located in the abdominal cavity that filter blood, remove waste products, and regulate fluid balance.

Pancreas

A glandular organ in the digestive system that produces insulin, digestive enzymes, and other hormones.