Which of the Following Segment Information Must Be Disclosed?
A)

question 30

Multiple Choice

Which of the following segment information must be disclosed?

• A) \[\begin{array} { | l | l | }
• \hline& \text { Sales to single customers that } \\
• \text { Breakdown between domestic } &\text { had more than 10\% of } \\
• \text { and foreign non-current assets } & \text { company's revenues } \\
• \hline \text { Yes } & \text { Yes } \\
• \hline
• \end{array}\]
• B) \[\begin{array} { | l | l | }
• \hline& \text { Sales to single customers that } \\
• \text { Breakdown between domestic } &\text { had more than 10\% of } \\
• \text { and foreign non-current assets } & \text { company's revenues } \\
• \hline \text { Yes } & \text { No } \\
• \hline
• \end{array}\]
• C) \[\begin{array} { | l | l | }
• \hline& \text { Sales to single customers that } \\
• \text { Breakdown between domestic } &\text { had more than 10\% of } \\
• \text { and foreign non-current assets } & \text { company's revenues } \\
• \hline \text { No } & \text { Yes } \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | l | l | }
• \hline& \text { Sales to single customers that } \\
• \text { Breakdown between domestic } &\text { had more than 10\% of } \\
• \text { and foreign non-current assets } & \text { company's revenues } \\
• \hline \text { No } & \text { No } \\
• \hline
• \end{array}\]

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Definitions:

Contract

A legally binding agreement between two or more parties that outlines rights and duties each party has agreed to.

Valid

A term applied to a contract that includes all four elements of a contract—agreement (offer and acceptance), consideration, contractual capacity, and legal object—and thus is enforceable.

Recognizable Beneficiaries

are individuals or entities that can clearly be identified as intended to benefit from a contract, trust, or legal arrangement, even if not directly party to it.

Agents of Beneficiaries

Individuals or entities acting on behalf of those who are to receive benefits or rights under a contract, will, or trust.