Consider ABC Inc's Most Recent Segment Results Required:
Which of the Above Segments Would Be Reportable as c

question 51

Essay

Consider ABC Inc's most recent segment results: $$\begin{array} { | c | c | c | c | } \hline \text { Segment } & \text { Revenues } & \text { Assets } & \text { Profits } \\\hline \text { A } & 2000 & 500 & 500 \\\hline \text { B } & 300 & 2000 & 200 \\\hline \text { C } & 200 & 500 & 100 \\\hline \text { D } & 3000 & 5000 & 300 \\\hline & & & \\\hline \text { Totals: } & \mathbf { 5 5 0 0 } & \mathbf { 8 0 0 0 } & \mathbf { 1 1 0 0 } \\\hline\end{array}$$ Required:
Which of the above segments would be reportable as per IFRS 8?

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Definitions:

Profitability Per Square Foot

A financial metric used in retail and real estate to assess how much profit is being generated for each square foot of sales or rental space.

Heuristics

Problem solving using procedures and rules rather than mathematical optimization.

Material Handling Requirements

These are specifications outlining the necessary procedures and equipment for transporting, storing, and controlling materials and products in a production or warehouse environment.

Space Requirements

The area needed to perform operations or activities, often considered in planning and design of facilities.