The separate financial statements only

The consolidated financial statements only

Both the separate and consolidated financial statements

Neither the separate nor the consolidated financial statements

That engages in business activities from which it may earn revenue and incur expenses

Whose operating results are regularly reviewed by the entity's chief operating decision maker

For which discrete information is available

All of these characterize an operating segment

The segment revenue, both external and internal, is 10% or more of the conbined external and internal revenue of all operating segments.

The segment profit or loss is 10% or more of the greater between the combined proft of profitable segments and combined loss of unproftable segments.

The segment assets are 10% or more of the combined assets of all operating segments.

The segment assets are 20% or more of the combine assets of all operating segments.

The total external and internal revenue of all

reportable segments is 75% or more of the entity's external revenue.

The total external revenue of all reportable segments is 75% or more of the entity's external and internal revenue.

The total external revenue of all reportable segments is 75% or more of the entity's external revenue.

The total internal revenue of all reportable segments is 75% or more of the enilty's internal revenue.

Refers to a manager with a specific title.

Must be disclosed by title in the financial reporting for segments.

Must be described in the disclosures for the financial reporting for segments.

Refers to a function of allocating resources to the operating segmnents and assessing their performance.

The term chief operating decision maker identifies a function and not necessarily a manager with a specific title.

In some cases, the chief operating decision maker could be the chief operating officer.

The board of directors acting collectively could qualify as the chief operating decision maker.

The chief internal auditor would generally qualify as chief operating decision maker.

Type of product and service from which each reportable segment derives revenue.

The title of the chief operating decision maker.

Factors used to identify the reportable segments.

The basis of measurement of segment profit or loss and segment assets.

The segments have similar characteristics.

The segments share a majority of the nature of product or service, nature of production process, class of, customer, method of product distribution and regulatory environment.

The aggregation is consistent with the core principle of segment reporting.

The segments have dissimilar characteristics

Cannot be considered reportable.

May be considered reportable and separately disclosed if management believes that information about the segment would be useful to the users of the financial

statements.

May be considered reportable and separately disclosed if the information is for internal use.

May be considered reportable and separately disclosed if this is the practice within the economic environment in which the entity operates

General information about the operating segment

Information about segment profit or loss, including specified revenue and expenses included in profit or loss, segment assets and segmnent liabilities.

Reconciliations of total segment revenue, total segment profit or loss, total segment agsets and total segment liabilities to the cofresponding amounts in the entity's financial staterments.

All of these are required to be disclosed

Factors used to identify the reportable segments

Types of products and services

Factors used to identify the reportable segments and types of products and services

Names of the board of directors

The total of the reportable segments' revenue to the entity revenue

The total of the reportable segments' profit or loss to the entity profit or loss before tax expense and discontinued operations

The total number of major customers of all segmnents to the total number of major customers of the entity

The total of the reportable segments' assets to the entity assets

The identity of any external customer considerd to be major by management

The identity of any external customer providing 10% or more of a particular operating segment revenue

Information on major customers is not required in segment reporting

The fact that transactions with a particular external customer constitute at least 10% of the total entity revenue.

Segment revenue is 10% or more of the combined revenue of all of the entity's segments.

Segment assets are 10% or more of the combined assets of all segments

Segment liabilities are 10% or more of the combined liabilities of all segments

Segment's profit or loss is 10% or more of the combined profit of all segments that did not incur a loss

Information about products

Information about geographical areas

Information about major customers

Information about intersegment revenue

A major customer is defined as one providing revenue which amounts to 10% or more of combined external revenue of all operating segments.

The identities of major customers need not be disclosed

The entity shall disclose the total amount of revenue from major customers

All of these statements are' true about major customer disclosures.

Publicly traded

Not for profit

Joint venture

Nonpublic

Depreciation expense

Allocated expense

Interest expense

Income tax expense

Revenue from external customers

Revenue from internal customers

Interest revenue

Gain on disposal of investment

Revenue test and asset test

Revenue test, asset test and profit or loss test

Revenue test, asset test and expense test

Revenue test, asset test and cash flow test

5

10

6

4

Segment approach

Revenue approach

Management approach

Enterprise approach