Which of the Followings Are the Requirements Under IFRS 8

Which of the followings are the requirements under IFRS 8? $$\begin{array} { | l | l | l | l | } \hline \text { I. } & \begin{array} { l } \text { Identifying primary and } \\\text { secondary segments. }\end{array} & \text { IV. } & \begin{array} { l } \text { ldentifying aperating segments based on } \\\text { predominant sources of risks and returns. }\end{array} \\\hline \text { II. } & \begin{array} { l } \text { Disclasure of reliance on major } \\\text { external customers. }\end{array} & \text { V. } & \begin{array} { l } \text { Preparing segment information in conformity with } \\\text { accounting policies for preparing financial } \\\text { statements. }\end{array} \\\hline \text { III. } & \begin{array} { l } \text { Disclosure of a measure of } \\\text { profit or loss and tatal assets. }\end{array} & \text { VI. } & \begin{array} { l } \text { Does nat distinguish between revenues and } \\\text { expenses from internal and external customers. }\end{array} \\\hline\end{array}$$ Leaning Objective 18.4 Briefly compare IFRS 8 with its predecessor standard IAS 14.

A) I, II, III.
B) II, IV, VI.
C) I, III, V.
D) II, III, VI.