According to AASB 8 Segment Assets Are

question 5

Multiple Choice

According to AASB 8 segment assets are:

• A) the net value of assets that are directly employed by a segment in its activities.
• B) the gross value of assets attributable to the segment plus any share of centrally held assets that contribute to segment activities indirectly.
• C) the current assets that constitute the working capital of the segment and are used directly in its activities plus any non-current assets specifically held for the purpose identified as the segment's business or geographical activity.
• D) required to be disclosed by way of an explanation of how the assets are measured for each reportable item.

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Definitions:

Theory of Mind

The ability to attribute mental states—beliefs, intents, desires, emotions—to oneself and others, and to understand that others have beliefs and perspectives different from one's own.

Developmental Stage Theory

A concept in psychology that divides human growth into stages, with each stage characterized by unique psychological and behavioral patterns.

Jean Piaget

A Swiss psychologist known for his pioneering work in child development, particularly his theory of cognitive development that describes how children construct a mental model of the world.

Lawrence Kohlberg

A psychologist best known for his theory of stages of moral development, which suggests that an individual's moral reasoning develops through a series of stages.