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.

---

Definitions:

Readiness to Learn

The state or condition of being prepared and willing to acquire new knowledge or skills.

Trainability Equation

A concept in HR and organizational development that assesses an individual's or group's potential to learn and adapt to new skills or conditions.

Management Support

The backing and encouragement provided by managers to their teams, essential for the implementation and success of projects or strategies.

Motivation to Transfer

The drive or willingness of individuals to apply the skills or knowledge acquired from a learning environment to their job or daily activities.