The dual-yardstick proposal for segment disclosures
A) suggests that segments be established consistent with the company's organizational structure.
B) suggests that industry and country groupings be related to each other rather than an external standard.
C) requires geographic segmentation along country lines.
D) requires that geographic and industry data be combined together in a matrix reporting format.

Question

Quizplus · Accepted Answer

The dual-yardstick proposal suggests that segments should be established consistent with the company's organizational structure, rather than being limited to geographic or industry groupings.

The Dual-Yardstick Proposal for Segment Disclosures