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:

Decision Points

Critical moments or stages in a process where a specific decision needs to be made to determine the subsequent course of action.

Constraints

Limitations or restrictions that affect the process or outcome of a situation, project, or system.

Generating Ideas

The process of coming up with new and creative concepts or solutions, often through brainstorming or other collaborative methods.

Subsidiary Motions

Procedures used in meetings and parliamentary settings to modify, delay, or affect the decision-making process on main motions.