Which of the following is not likely to be a "chief operating decision maker" as referred to in AASB 8 "Operating Segments"?
A) Executive committee of the board
B) Chief executive officer;
C) Chief operating officer;
D) Chief accountant;
E) President of the reporting entity

Question

Quizplus · Accepted Answer

The chief accountant is unlikely to be a "chief operating decision maker" as referred to in AASB 8 "Operating Segments". This is because the role of the chief accountant is generally focused on accounting and financial reporting rather than operational decision making. The other options - executive committee of the board, chief executive officer, chief operating officer, and president of the reporting entity - are all likely to be "chief operating decision makers" who are responsible for the operation and performance of the reporting entity's various operating segments.

Which of the Following Is Not Likely to Be a "Chief