IFRS 8 Prescribes That an Operating Segment Must Be Identified

question 7

Multiple Choice

IFRS 8 prescribes that an operating segment must be identified on the basis of:
Leaning Objective 21.4 Briefly compare IFRS 8 with its predecessor standard IAS 14.

• A) geographic location;
• B) predominant sources of risks and returns;
• C) the way information is reported internally to the CODM;
• D) the usefulness of financial information available to users.

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Definitions:

Inactivity

Lack of physical movement or exercise, often associated with increased health risks.

Weight Loss

The process of losing body weight, typically by means of reducing body fat or overall body mass.

Isometric Exercise

A form of exercise involving the static contraction of a muscle without any visible movement in the angle of the joint.

Isokinetic Exercise

Exercise requiring exertion for lifting and additional effort for returning weight to the starting position.