alleryStart learning →Which is NOT one of the three tests for a reportable segment?
ARevenue test
BAssets test
CResult test
DLiabilities test
Answer & Solution
Correct answer: D. Liabilities test
Only revenue, result and assets are tested against the 10 per cent thresholds; liabilities are not.
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Related questions
Segment result includes interest expense. Segment liabilities then include what?Each business segment must be described by indicating what?A change in how revenues and expenses are allocated to segments leaves what unchanged?A material segment policy change needs nature and what else?On what basis are inter-segment transfers measured?If geography is primary, what is reported for large business segments?With business segments primary, which geographical segments need secondary revenue data?The reconciliation ties segment result to which enterprise item?