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b) FF uses six geographical divisions in its internal accounts to report to the chief operating decision maker. The results of these geographical divisions for

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b) FF uses six geographical divisions in its internal accounts to report to the chief operating decision maker. The results of these geographical divisions for the year ended 31 March 2022 are as follows: millions Revenue 000 Profit/(loss) 000 Assets 000 UK Vietnam India France Germany Taiwan 3 other regions Less inter division revenue Total Total absolute profit Total absolute loss 8,234 1,395 2,627 1,396 1,107 1,002 3,020 18,781 (3,431) 15,350 11 Please turn over REQUIRED i) Identify and explain which of the six geographical divisions are reportable operating segments for FF plc under IFRS 8 Operating Segments for the year ended 31 March 2022. (14 marks) ii) Evaluate the advantages and disadvantages of segmental reporting for FF. (6 marks) Maximum word limit for PART B = 900 words Total for Question 4: 50 marks 866 5,879 748 673 220 770 71 410 (800) 781 200 2,954 728 182 2,033 11,649 2,833 (800)

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