alleryStart learning →Segment items are measured as the figures reported to:
AThe external statutory auditor
BThe chief operating decision maker
CThe income tax authority
DThe stock exchange regulator
Answer & Solution
Correct answer: B. The chief operating decision maker
The amounts reported are the measures used by the chief operating decision maker to allocate resources and assess performance.
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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: