alleryStart learning →Which of these may not be an operating segment?
AA product division
BA corporate head office
CA regional business unit
DA unit with its manager
Answer & Solution
Correct answer: B. A corporate head office
A corporate headquarters may not earn revenues, or only incidental ones, so it is not an operating segment.
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Related questions
The core principle of Ind AS 108 is to help users evaluate the:Where equity-method investments sit in segment assets, the entity discloses:Which item is disclosed if in the decision maker's profit measure?Entities known to be under common control are treated, for major customers, as:Geographical non-current assets exclude:Geographical revenue must be shown for the country of domicile and:Which revenue must be reported for each product or service group?Entity-wide disclosures in paragraphs 32 to 34 apply to: