Which of These Is the Justification for Reporting Segment Assets

Which of these is the justification for reporting segment assets or liabilities?

A) Only the assets or liabilities which are reported to the chief decision maker
B) All assets or liabilities should be reported
C) All assets or liabilities that have a value greater than 10% of that segments assets or liabilities should be reported
D) With the exception of profit or loss,all other assets or liabilities are disclosed if they would be reported to the chief decision maker