Which of the Following Characteristics of a Segment Is Not

question 77

Multiple Choice

Which of the following characteristics of a segment is not considered reportable in AASB 8 Operating Segments?

• A) Reported revenue, both external and internal, is 10 per cent or more of the combined revenue, both external and internal of all operating segments.
• B) The absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss
• C) Assets are 10 per cent or more of the combined assets of all operating segments.
• D) Operating segments that do not meet any of the quantitative thresholds, but management believes that information about the segment would be useful to users of the financial statements.

Grasp the concept of formal and informal education systems.

Recognize the cognitive abilities of infants, including discrimination of quantities.

Analyze the impact of socioeconomic and cultural backgrounds on language use and academic success.

Distinguish between different educational theories and practices (e.g., top-down processing, realistic mathematics education, playworld practice).

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Definitions:

Bond Issue

The process by which a government or corporation raises funds by selling bonds to investors, which are to be repaid with interest at a future date.

Amortizing

The process of spreading out a loan into a series of fixed payments over time.

Bond Discount

The difference when a bond is sold for less than its face value or par value.

Interest Expense

The cost incurred by an entity for borrowed funds, including the expense on bonds, loans, convertible debt, and lines of credit.