A Manufacturer of Lenses Used in Microscopes,binoculars,and Telescopes Has Segmented

question 164

Multiple Choice

A manufacturer of lenses used in microscopes,binoculars,and telescopes has segmented its market into scientific equipment manufacturers,sporting equipment manufacturers,and retailers who sell replacement lenses.In order for this segmentation scheme to be successful,all of the following criteria must be met EXCEPT which one?

• A) responsiveness
• B) substantiality
• C) complexity
• D) accessibility

---

Definitions:

Changes in Equity

Adjustments in a company's equity over a period due to earnings, losses, dividends, and other capital changes.

Dividends Paid

Monetary payments disbursed to shareholders out of a corporation's earnings, reflecting the shareholders' share in the profit.

New Share Issues

The process of offering additional shares of a company to the public or existing shareholders to raise capital.

AASB 101

An accounting standard that specifies the requirements for the presentation of financial statements, ensuring their comparability both with the entity's financial statements of previous periods and with those of other entities.