For operating segments, which one of the following is not included in the determination of whether a segment is reportable?
A)segment assets
B)revenues
C)profit (loss)
D)cash flows

Question

Quizplus · Accepted Answer

Cash flows are not among the primary criteria for determining reportable segments. The three primary criteria are segment revenue, segment profit or loss, and segment assets. If any of these criteria exceed a certain amount, the segment would be considered reportable and would require separate disclosure in the financial statements.

For Operating Segments, Which One of the Following Is Not