CA Final operatingsegments — practice questions
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Practice CA Final operatingsegments in the app →Under Ind AS 108, an OPERATING SEGMENT is a component of an entity that:Ind AS 108 uses which approach for identifying operating segments?Which of the following is NOT one of the aggregation criteria for combining two operating segments under Ind AUnder Ind AS 108, the term "chief operating decision maker" (CODM) refers to:ABC Ltd. has four business components with the following share of totals — Pharma: 63%/67%/61% (rev/profit/assAn entity's external revenue from operating segments individually meeting the 10% threshold totals only 65% ofIf a parent within the scope of Ind AS 108 publishes BOTH its consolidated and its separate financial statemenX Ltd. operates in both product lines (A and B, worldwide) and geographical areas, with managers responsible fInd AS 108 applies a 10% test on REPORTED PROFIT OR LOSS. The denominator (i.e., the base against which a segmA transport company runs three segments: Local Route (contracted by the local transport authority; fares set bAn entity's operations are spread across many regions, each contributing less than 5% to external revenue. No A segment was reportable in the prior period but does NOT meet quantitative thresholds in the current period. An entity changes its internal organisation, causing the composition of its REPORTABLE SEGMENTS to change in tA finance segment derives a MAJORITY of its revenues from interest, and the CODM relies primarily on NET INTERAn entity measures pension expense for its segments on a CASH-PAYMENT basis (the basis used by the CODM), even