The Guidelines for Determining That a Segment Is Reportable in Accordance

question 36

Multiple Choice

The guidelines for determining that a segment is reportable in accordance with AASB 8 include:

• A) Its segment result, whether a profit or loss, is 10 per cent or more of the combined result of all segments that earned a profit or the combined result of all segments that incurred a loss, whichever is the greater absolute amount.
• B) Its segment result, if a profit, is 10 per cent or more of the combined result of all segments that made a profit, or if the segment made a loss, its loss is 10 per cent or more of the absolute amount of the total segment losses.
• C) Its segment result, whether a profit or loss, is 10 per cent or more of the absolute value of the combined results of all segments.
• D) Its segment result, whether a profit or loss, is 10 per cent or more of the combined result of all segments that earned a profit or the combined result of all segments that incurred a loss, whichever is the lesser absolute amount.

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Definitions:

Records

Units of data or information stored in a database, typically organized into rows in a table, each representing a unique entry.

Top Values List

Top values list refers to a list or set that contains the highest or most significant numbers, items, or data points in a collection.

Query

A request for information from a database meeting specified conditions.

Parameter Query

A type of database query that requires the user to provide one or more criteria values to filter the results when the query is run.