The IASB's Segment Reporting Standard IAS 14

question 21

Multiple Choice

The IASB's segment reporting standard IAS 14

• A) gives management more discretion to identify geographic segments.
• B) has primary segment which has higher disclosure requirement.
• C) prohibits a matrix approach.
• D) restricts the criteria for identifying segments to assessing "risks and returns".

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Definitions:

Incubation Period

The interval between exposure to infection and the appearance of the first symptom.

Rubeola Measles

A highly contagious viral infection characterized by a red skin rash; also known simply as measles.

IV Bag

A plastic bag containing liquids, such as saline solution, medications, or nutrients for intravenous infusion.

Medical Assistants

Allied health professionals who support the work of physicians and other health professionals, usually in a clinic or doctor's office, through performing administrative and clinical tasks.