Which one of the following is not included in the definition of an operating segment in accordance with IFRS 8 Operating Segments? (a) A component
Which one of the following is not included in the definition of an operating segment in accordance with IFRS 8 Operating Segments?
(a) A component of an entity that earns the majority of its revenue from sales to external customers.
(b) A component of an entity that engages in business activities from which it may earn revenues and incur expenses.
(c) A component of an entity whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resource allocations and assess performance.
(d) A component of an entity for which discrete financial information is available.
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Authors: David Alexander, Ann Jorissen, Martin Hoogendoorn
8th Edition
978-1473766853, 1473766850
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