Consider ABC Inc's Most Recent Segment Results Required:
Which of the Above Segments Would Be Reportable as l

question 78

Essay

Consider ABC Inc's most recent segment results: $$\begin{array} { | l | l | l | l | } \hline \text { Segmen } & \text { Revenues } & \text { Assets } & \text { rofits } \\\hline \text { A } & 2000 & 500 & 500 \\\hline B & 300 & 2000 & 200 \\\hline C & 200 & 500 & 100 \\\hline D & 3000 & 5000 & 300 \\\hline & & & \\\hline \text { Totals: } & \mathbf { 5 5 0 0 } & \mathbf { 8 0 0 0 } & \mathbf { 1 1 0 0 } \\\hline\end{array}$$ Required:
Which of the above segments would be reportable as per IFRS 8?

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Definitions:

Scatter Diagram

A graphical display of the relationship between two quantitative variables. One variable is shown on the horizontal axis and the other variable is shown on the vertical axis.

Trend Line

A line drawn on a graph that shows the general direction in which a group of points seem to be moving.

Histogram

A graphical display of a frequency distribution, relative frequency distribution, or percent frequency distribution of quantitative data constructed by placing the class intervals on the horizontal axis and the frequencies, relative frequencies, or percent frequencies on the vertical axis.

Frequency Distribution

A summary showing how often different values occur in a dataset, typically presented in a table or graph.