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- IFRS 8 – Operating Segments 0%
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Question 1 of 10
1. Question
Which of the following statements define ‘operating segment’?
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Question 2 of 10
2. Question
According to IFRS 8 core principle, what is the reason for an entity to disclose information?
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Question 3 of 10
3. Question
Which of the following IFRS 8 shall not be applied to?
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Question 4 of 10
4. Question
If an entity that is not required to apply this IFRS chooses to disclose information about segments that does not comply with this IFRS, it shall describe the information as segment information.
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Question 5 of 10
5. Question
According to IFRS 8, if a financial report contains both the consolidated financial statements of a parent that is within the scope of this IFRS as well as the parent’s separate financial statements, segment information …
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Question 6 of 10
6. Question
According to IFRS 8, start-up operations may be operating segments before earning revenues.
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Question 7 of 10
7. Question
Which of the following functions does the term ‘chief operating decision maker’ identify?
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Question 8 of 10
8. Question
Which of the following does not give rise to aggregation of operating segments?
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Question 9 of 10
9. Question
Under which of the following circumstances shall an entity separately report information about an operating segment?
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Question 10 of 10
10. Question
Does IFRS 8 allow an entity to combine information about operating segments into one reportable segment?
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