Under AS 17 'Segment Reporting', a business or geographical segment is identified as a reportable segment under the revenue test if its total revenue (external plus inter-segment) is at least what proportion of the combined revenue of all segments?

1. The AS 17 revenue test fixes a 10% materiality threshold. 2. A segment qualifies if its total revenue (external + inter-segment) is 10% or more of the combined total revenue of all segments. 3. The 5% and 20% figures are not AS 17 thresholds; 75% relates to the separate external-revenue coverage rule, not the revenue test. _Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._