Gooseberry Corp. is a multidivisional corporation that has both intersegment sales and sales to external customers. Gooseberry should report segmented financial information for each division meeting which of the following IFRS criteria?

a.segment revenue is 10% or more of consolidated net income

b.segment revenue is 10% or more of combined revenue of all the company segments

c.segment profit or loss is 10% or more of combined profit or loss of all company segments

d.segment profit or loss is 10% or more of consolidated profit or loss