Question 12 (8 marks) The Miche Company has operations in several international regions. These regions reported the following information for 2017: Segment A B D E Revenues $ 3,500 4,000 1,100 800 400 9,800 Profit $ _(60) 1,300 _(200) 300 60 860 Assets $ 9,000 2,000 2,400 10,400 2,000 25,800 Required: Using the three different IFRS tests for determining segmentation, identify which segments are reportable under IFRS under each test and insert your answers into the final exam answer sheet