Which of the Following Is NOT a Required Inventory Disclosure

question 22

Multiple Choice

Which of the following is NOT a required inventory disclosure under ASPE?

• A) any portion of foreign exchange gain/loss specifically attributable to inventory items
• B) choice of accounting policies adopted to measure the inventory
• C) carrying amount of inventory pledged as collateral for liabilities
• D) amount of inventory recognized as an expense in the period

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Definitions:

Demographic Segmentation

The process of dividing a market into segments based on demographic factors such as age, gender, income, education, or ethnic background to tailor marketing strategies.

Behavioral Segmentation

A segmentation method that divides customers into groups based on how they use the product or service. Some common behavioral measures include occasion and loyalty.

Geographic Segmentation

A marketing strategy that divides the market into different geographical units such as countries, regions, cities, or neighborhoods.

Benefits Segmentation

A market segmentation technique that categorizes consumers based on the specific benefits they seek from products or services, rather than demographic factors.