IFRS 8 Requires Disclosure in Relation to Which of the Following

question 8

Multiple Choice

IFRS 8 requires disclosure in relation to which of the following?

• A) the basis of accounting for all segments;
• B) the nature of any difference between the measurement of the reportable segments' revenue and the entity's revenue;
• C) the nature of any difference between the measurement of the reportable segments' assets and liabilities and the entity's assets and liabilities;
• D) the nature and effect of all symmetrical allocations to reportable segments.

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Definitions:

Differentiators

Features or attributes of a product or service that set it apart from competitors in the eyes of the target audience.

Perceptual Map

A means of displaying in two dimensions the location of products or brands in the minds of consumers to enable a manager to see how they perceive competing products or brands, as well as the firm’s own product or brand.

Consumers

Consumers are individuals or organizations that purchase or use goods and services for personal or organizational needs.

Perceptual Map

A visual representation of how consumers perceive and position products or brands relative to each other along various dimensions.