Which of the following items are voluntary disclosures for a company that follows IFRS?

1. Source of contributed surplus
2. Dividends in arrears
3. Assets used as collateral for long term debt
4. EPS
5. Segmented reporting
6. Bond amortization method such as straight-line or effective
7. Working capital
8. Number of shares authorized

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The following information is needed for questions 3.3 & 3.4:

Presented below are five operating segments that have been identified by Glass Tiger Corp.:

Segment	Total Revenue	Profit(loss)	Assets
A	$375,000	$50,000	$1,500,000
B	$100,000	$8,000	$750,000
C	$2,150,000	($87,500)	$3,000,000
D	$150,000	$9,000	$575,000
E	$225,000	($13,000)	$375,000

3.3 According to IFRS, which segments would be considered reportable segments using the revenue criterion?

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3.4 According to IFRS, which segments would be considered reportable segments using the profit/loss criterion?

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