What Is the Rationale for Including a Final Threshold Test

question 9

Essay

What is the rationale for including a final threshold test where entities are required to include in their reportable segment at least 75 per cent of the entity's total external revenues?
What action must an entity take if this threshold is not achieved?

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Definitions:

Lower Brainstem

A region at the base of the brain connecting to the spinal cord, responsible for fundamental life-sustaining functions such as breathing and heart rate.

Cerebellum

The part of the brain at the back of the skull in vertebrates, which coordinates and regulates muscular activity, balance, and motor learning.

Circadian Rhythm

The natural, internal process that regulates the sleep-wake cycle and repeats roughly every 24 hours, influencing physical, mental, and behavioral changes.

Self-Aware Waking Activity

Conscious thoughts and actions that one is aware of during wakefulness.