The Following Criteria Are the Key Decision Points in Identifying

question 21

Multiple Choice

The following criteria are the key decision points in identifying an entity's component as an operating segment, except for:

• A) the component's manager is part of the CODM;
• B) discrete financial information are available for the component;
• C) the component is able to generate revenue and incur expenses from its business activities;
• D) the component's operating results are regularly reviewed by the CODM.