Presented below are four segments that have been identified by Plum Corp.: According to IFRS, which segments would be considered reportable segments?

Question

Presented below are four segments that have been identified by Plum Corp.:  According to IFRS, which segments would be considered reportable segments?

Quizplus · Accepted Answer

According to IFRS, a segment is considered reportable if it meets at least one of the following three criteria:
1) Its revenue from external sales is 10% or more of the combined revenue of all operating segments
2) Its segment result (profit or loss) is 10% or more of the higher of the combined segment result or the combined result of all operating segments that did not report a loss
3) Its assets are 10% or more of the combined assets of all operating segments. 
Based on the limited information given, it cannot be determined whether all four segments meet these criteria. Therefore, the safest option is to consider all four segments as potentially reportable and select Choice B.

Presented Below Are Four Segments That Have Been Identified by Plum