In Presenting Segment Information, Which of the Following Items Must $\begin{array}{ccc} & \text { Operating } & \text { Identifiable } \\\text { Revenues } & \text { Profit (Loss) } & \text { Assets }\\\end{array}$

In presenting segment information, which of the following items must be reconciled to the entity's consolidated financial statements? $\begin{array}{ccc} & \text { Operating } & \text { Identifiable } \\\text { Revenues } & \text { Profit (Loss) } & \text { Assets }\\\end{array}$
A) $\begin{array}{llll}& \text { Yes }&&& & \text { Yes } &&&& \text { Yes } \\\end{array}$
B) $\begin{array}{llll} & \text { No } &&&& \text { Yes } &&&& \text { Yes } \\\end{array}$
C) $\begin{array}{llll} & \text { Yes } &&&& \text { No } &&&& \text { Yes } \\\end{array}$
D) $\begin{array}{llll}& \text { Yes } &&&& \text { Yes } &&&& \text { No }\end{array}$