Which of the following is not required to be disclosed for a reportable segment?
A)The measure of profit or loss that is reviewed by the chief operating decision maker.
B)Segment assets.
C)Segment liabilities.
D)Types of products and services from which the segment derives revenue.

Question

Which of the following is not required to be disclosed for a reportable segment?
A)​The measure of profit or loss that is reviewed by the chief operating decision maker.
B)​Segment assets.
C)​Segment liabilities.
D)Types of products and services from which the segment derives revenue.​

Quizplus · Accepted Answer

Segment liabilities are not required to be disclosed for a reportable segment according to IFRS 8 Operating Segments. The standard requires the disclosure of segment profit or loss, segment assets, and revenue from products and services, but not segment liabilities.

Which of the Following Is Not Required to Be Disclosed