For Financial Reporting Periods Commencing Prior to 1 January 2009

question 15

Multiple Choice

For financial reporting periods commencing prior to 1 January 2009, the accounting standard relating to segment reporting was:

• A) IFRS 8 Operating Segments;
• B) IAS 14 Segment Reporting;
• C) IAS 14 Operating Segments;
• D) IFRS 8 Segment Reporting.

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Definitions:

Self Join

A type of SQL join where a table is joined to itself to extract rows that compare with other rows in the same table based on a certain join condition.

Referential

Pertaining to systems, actions, or processes in computing that establish or use references or relationships between different data elements or structures.

Navigation Form

A feature in database applications used to create a user interface that enables easier movement between different forms and reports.

Employee Table

A structured arrangement of data, often in rows and columns, specific to employees within a database.