IFRS 8 Prescribes That an Operating Segment Must Be Identified

IFRS 8 prescribes that an operating segment must be identified on the basis of: Leaning Objective 18.4 Briefly compare IFRS 8 with its predecessor standard IAS 14.

A) geographic location;
B) predominant sources of risks and returns;
C) the way information is reported internally to the CODM;
D) the usefulness of financial information available to users.