Which of the following is NOT used as a quantitative threshold to determine that an operating segment is reportable under IFRS 8 Operating Segments?
A) 10% of the combined revenues of all operating segments.
B) 10% of the combined assets of all operating segments.
C) 10% of all expenses are traced to the segment.
D)10% or more of the absolute amount of the combined reported profit of all operating segments that did not report a loss AND 10% or more of the absolute amount of the combined reported loss of all operating segments that did report a loss.

Question

Quizplus · Accepted Answer

The threshold of tracing 10% or more of all expenses to the segment is not used to determine if an operating segment is reportable under IFRS 8. The other options, such as revenues, assets, and profits or losses, are commonly used to determine reportability.

Which of the Following Is NOT Used as a Quantitative