assets revenue. Problem 6(8 Points, 20 Minutes) Pesto Corporation ("Pesto") owns 100% of the shares of Salsa Corporation ("Salsa"). Salsa is in the death care industry and owns two funeral homes: Funeral Home Alpha and Funeral Home Beta. The accounting manager at Pesto reviews the financial information of Funeral Home Alpha and Funeral Home Beta on a quarterly basis, and the chief financial officer of Pesto only reviews the consolidated information of Salsa on a quarterly basis. Each funeral home operates independently and generates its own cash inflows and cash outflows with minimal corporate overhead. The following table provides key financial information for Salsa Corporation, Funeral Home Alpha and Funeral Home Beta. 2020 net income as a 2020 assets as a 2020 revenue as a percentage of Pesto's percentage of Pesto's percentage of Pesto's net income Salsa Corporation 15% 9% 12% Funeral Home Alpha 11% 6% 10% Funeral Home Beta 4% 3% 2% Management is unaware how the information above would impact its operating and reportable segment classification for the year. Management is also unaware how the information above would impact how the annual goodwill impairment test will be performed for 2020. Required: A) Please provide management information on what would qualify as an operating and a reportable segment for its financial statements under IFRS. Please support your answer with the appropriate IFRS technical guidance and relevant facts. (5 Points) B) Please provide management information on which groupings should be used for its annual goodwill impairment test under IFRS. Please support your answer with the appropriate IFRS technical guidance and relevant facts. (3 Points)