Which of the Following Is Not a Required Segment Reporting

question 23

Multiple Choice

Which of the following is not a required segment reporting disclosure according to International Financial Reporting Standards (IFRS) ?

• A) Segment profit or loss.
• B) Segment assets.
• C) Segment liabilities.
• D) All are required disclosures.

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Definitions:

Norris-La Guardia Act

A 1932 U.S. federal law that prohibited employers from requiring employees to sign agreements not to join a labor union and also limited the issuing of court injunctions in labor disputes.

Executive Order 11246

A U.S. presidential order that prohibits federal contractors from discriminating against employees on the basis of race, color, religion, sex, or national origin.

Affirmative Action Plans

Strategies and measures adopted by organizations to improve opportunities for historically marginalized groups by considering those factors in decisions like hiring and promotions.

Disparate Impact Claims

Legal claims that challenge practices that, while neutral in appearance, disproportionately affect a protected group, without a justified business necessity.