The Guidelines for Determining That a Segment Is Reportable in Accordance

The guidelines for determining that a segment is reportable in accordance with AASB 8 includes:

A) The segment's equity is equal to or greater than 10 per cent of the total segment equity.
B) The expenses of the segment that relate to external sales are equal to or greater than 10 per cent of total segment expenses.
C) The segment's revenues are 10 per cent or more of the total segment revenues.
D) The expenses of the segment that relate to external sales are equal to or greater than 10 per cent of total segment expenses and the segment's revenues are 10 per cent or more of the total segment revenues.
E) None of the given answers.