The Guidelines for Determining That a Segment Is Reportable in Accordance

The guidelines for determining that a segment is reportable in accordance with AASB 8 include:

A) Its segment result, whether a profit or loss result, is 10 per cent or more of the combined result of all segments that earned a profit or the combined result of all segments that incurred a loss, whichever is the greater absolute amount.
B) Its segment result, if a profit, is 10 per cent or more of the combined result of all segments that made a profit, or if the segment made a loss, its loss is 10 per cent or more of the absolute amount of the total segment losses.
C) Its segment result, whether a profit or loss result, is 10 per cent or more of the absolute value of the combined results of all segments.
D) Its segment result, whether a profit or loss result, is 10 per cent or more of the combined result of all segments that earned a profit or the combined result of all segments that incurred a loss, whichever is the lesser absolute amount.
E) None of the given answers.