
Ind AS 108: Segment Reporting
Quiz
•
Professional Development
•
Professional Development
•
Practice Problem
•
Medium
CA Saturday
Used 3+ times
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10 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
1. A Ltd. has operations in France, Italy, Germany, UK and India. It wishes to apply aggregation criteria on geographical basis. How will aggregation criteria apply for reporting segments in the given scenario?
a. France, Italy, Germany, UK and India (5 segments)
b. Italy, Germany, UK and Germany (EU Region) and India (2 segments)
c. France, Italy and Germany (EU Region), UK and India (3 segments)
d. All together (1 segment)
2.
MULTIPLE CHOICE QUESTION
10 sec • 1 pt
Segment Report needs to be presented in the:
Balance Sheet
Profit and Loss A/C
OCI
Notes to Accounts
3.
MULTIPLE CHOICE QUESTION
10 sec • 1 pt
CODM stands for:
Chief of Decision Making
Chief Operating Decision Maker
Chief of Direct Management
None of the above
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
If reports of Product A and Product B (product lines) are reviewed bi-monthly, while those of Asia and Europe (region-wise) are reviewed monthly, which would be the Primary Segment?
Based on Product lines
Based on regions
All of the above
None of the above
5.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
A parallel Accounting Standard (AS) to Indian Accounting Standard (Ind AS) 108 Operating Segments is?
AS 15
AS 16
AS 17
AS 18
6.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
External Revenue from Reportable Segments must be at least of the entity’s revenue.
10%
40%
75%
None of the above
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
After exceeding a certain limit of reportable segments, the management must take a decision to determine the number of reportable segments to be disclosed. The practical limit is:
10
20
40
25
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