The Guidelines to Determine That a Segment Is Reportable in Accordance

The guidelines to determine that a segment is reportable in accordance with AASB 8 "Operating Segments" includes:

A) The segment's external revenue is equal to or greater than 10 per cent of the external sales of all operating segments.
B) The expenses of the segment that relate to external sales are equal to or greater than 10 per cent of total segment expenses.
C) The segment's reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments.
D) The expenses of the segment that relate to external sales are equal to or greater than 10 per cent of total segment expenses, and the segment's revenues are 10 per cent or more of the total segment revenues.
E) None of the given answers.