The Following Criteria Are the Key Decision Points in Identifying

question 21

Multiple Choice

The following criteria are the key decision points in identifying an entity's component as an operating segment, except for:

• A) the component's manager is part of the CODM;
• B) discrete financial information are available for the component;
• C) the component is able to generate revenue and incur expenses from its business activities;
• D) the component's operating results are regularly reviewed by the CODM.

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Definitions:

Flat Affect

A lack of emotional responsiveness.

Blunted Affect

A reduction in the expression of emotions, commonly seen in various psychiatric conditions.

Personality Disorder

A type of mental disorder characterized by enduring maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts and deviating markedly from those accepted by the individual's culture.

Antisocial

A term often used to describe actions or behaviors that are contrary to society's norms or harmful to social relations.