According to IFRS 8 (Segment Reporting), Which Is NOT One

question 34

Multiple Choice

According to IFRS 8 (Segment Reporting) , which is NOT one of the three criteria for defining an operating segment?

• A)An operating segment can't merely be a lessor.
• B)An operating segment is a component of a business that generates revenues.
• C)An operating segment is a component of a business whose operating results are regularly reviewed by the chief operating officer.
• D)An operating segment has separate financial information available.

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Definitions:

Korsakoff's Syndrome

A chronic memory disorder often caused by severe deficiency of thiamine (vitamin B1), usually due to long-term alcohol abuse.

Vitamin B-1

Thiamine, known as Vitamin B-1, is essential for glucose metabolism and plays a critical role in nerve, muscle, and heart function.

Corpus Callosum

A broad band of nerve fibers joining the two hemispheres of the brain, facilitating communication between them.

Confabulation

The production of fabricated, distorted, or misinterpreted memories about oneself or the world, without the conscious intention to deceive.