The Guidelines for Determining That a Segment Is Reportable in Accordance

question 31

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 result, 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 result, 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 result, 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.
• E) None of the given answers.

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Definitions:

Safety Risks

Potential sources of harm or dangerous conditions that could lead to accidents or injury.

Tile Floors

Hard, durable flooring made from pieces of ceramic, porcelain, or stone, commonly used in areas that require easy cleaning and robustness.

Medication Room

A designated area in a healthcare facility where medications are securely stored and prepared for administration to patients.

Lift For Patient

The use of devices or techniques to safely move or transfer patients in healthcare settings, especially those with mobility issues.