The Following Information Is Provided for Gandalf Ltd Which Segments Are Reportable According to the Guidelines Provided in |

question 68

Multiple Choice

The following information is provided for Gandalf Ltd: $$\begin{array} { | l | r | r | r | } \hline \text { Business segment } & \begin{array} { l } \text { Segment revenue } \\( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment result } \\( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment assets } \\( \$ 000 ) \end{array} \\\hline \text { Retailing } & 200 & 80 & 3000 \\\hline \text { Light manufacturing } & 1650 & ( 2600 ) & 2500 \\\hline \text { Mining } & 700 & 250 & 1000 \\\hline \text { Marine transport } & 3700 & 945 & 6000 \\\hline \text { General insurance } & 2320 & 1175 & 2500 \\\hline \text { Total } & 8570 & ( 150 ) & 15000 \\\hline\end{array}$$ Which segments are reportable according to the guidelines provided in AASB 8?

• A) retailing, marine transport, general insurance
• B) retailing, heavy manufacturing, marine transport, general insurance
• C) retailing, light manufacturing, marine transport, general insurance
• D) retailing, light manufacturing, mining, marine transport, general insurance

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Definitions:

Submucosa

A layer of dense irregular connective tissue that lies beneath the mucosa, providing support and containing blood vessels, nerves, and glands.

Lamina Propria

A layer of loose areolar connective tissue found beneath the epithelium of many organs, particularly in mucous membranes.

Lower Respiratory Tract

This term refers to the part of the respiratory system that includes the trachea, lungs, bronchi, and alveoli, involved in the exchange of gases.

Upper Respiratory Tract

The upper respiratory tract includes the nose, nasal cavity, mouth, pharynx (throat), and larynx (voice box), playing a key role in air passage, filtration, and immune defense.