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2 Which of the following cannot be a reportable operating segment under IFRS 8 ? A Segment A is a division of a listed company
Which of the following cannot be a reportable operating segment under IFRS
A Segment A is a division of a listed company that sells goods to other segments of the organisation. It does not sell any services to third parties
B Segment B is a division of a listed company that sells components to internal and external customers. Its total revenue is of the total of segment revenues; its internal revenue is of the total of segment internal revenue and its external revenue is of the total of segment external revenue
C Segment is a division of an unlisted company that operates a chain of bars and provides financial information to be reviewed by the company's Board of Directors
D Segment D is head office of a listed company. It operates as a cost centre and provides management services to other divisions of the company.
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