The Guidelines to Determine That a Segment Is Reportable in Accordance

The guidelines to determine that a segment is reportable in accordance with AASB 8 Operating Segments includes:

A) The segment's reported revenue, including external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments.
B) The segment's reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss.
C) The segment's assets are 10 per cent or more of the combined assets of all operating segments.
D) All of the given answers are correct.