IPSAS $18$ 'Segment reporting' suggests that reportable segments should be identified by reference to which of the following?

Please select the right answers.

A distinguishable activity or group of activities of an entity

Whether a particular segment structure reflects the basis on which the governing body and senior manager require financial information to enable them to assess the past performance of the entity in achieving its objectives

Whether a segment is meaningful for accountability and decision$-$making purposes

Whether a segment has been in structure for more than a year