Smartiac6089 Smartiac6089

24-01-2024
Engineering

contestada

What are the three tests to determine if an entity shall report an operating segment per IFRS 8.13?

a) Revenue test, Discrete financial information test, Aggregation criteria test
b) Profitability test, Geographic location test, Aggregation criteria test
c) Management test, Revenue test, Aggregation criteria test
d) Aggregation criteria test, Reporting format test, Segment identification test

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