Exam 21: Operating Segments
Exam 1: The Conceptual Framework of the Iasb30 Questions
Exam 3: Fair Value Measurement30 Questions
Exam 4: Revenue30 Questions
Exam 5: Provisions, Contingent Liabilities and Contingent Assets30 Questions
Exam 6: Income Taxes28 Questions
Exam 7: Financial Instruments30 Questions
Exam 9: Inventories29 Questions
Exam 10: Employee Benefits29 Questions
Exam 11: Property, Plant and Equipment28 Questions
Exam 12: Leases27 Questions
Exam 13: Intangible Assets28 Questions
Exam 14: Business Combinations30 Questions
Exam 15: Impairment of Assets28 Questions
Exam 16: Accounting for Mineral Resources26 Questions
Exam 17: Agriculture26 Questions
Exam 18: Financial Statement Presentation29 Questions
Exam 19: Statement of Cash Flows28 Questions
Exam 21: Operating Segments30 Questions
Exam 22: Operating Segments29 Questions
Exam 23: Consolidation: Controlled Entities29 Questions
Exam 24: Consolidation: Wholly Owned Subsidiaries26 Questions
Exam 25: Consolidation: Intragroup Transactions27 Questions
Exam 26: Consolidation: Non-Controlling Interest25 Questions
Exam 27: Consolidation: Other Issues29 Questions
Exam 28: Translation of the Financial Statements of Foreign Entities28 Questions
Exam 29: Associates and Joint Ventures26 Questions
Exam 30: Joint Arrangements26 Questions
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Complete the following sentence:
IFRS 8 Operating Segments is applicable for financial reporting periods _____ on or after 1 January 2009. Early adoption is _______.
(Multiple Choice)
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Based on the information provided below, which business unit(s) should be identified as TeeVee Ltd's operating segment(s)?


(Multiple Choice)
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The following criteria are the key decision points in identifying an entity's component as an operating segment, except for:
(Multiple Choice)
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Cherry Group has operating segments in three different locations. Total assets for each segment are as follows:
Melbourne $400 000
Sydney $80 000
Adelaide $20 000
Which operating segment(s) should be disclosed as reportable segment(s) of Cherry Group?
(Multiple Choice)
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Which of the followings are the requirements under IFRS 8?
Enues and expenses from internal and external customers.or preparing financial statements.
Leaning Objective 21.4 Briefly compare IFRS 8 with its predecessor standard IAS 14.

(Multiple Choice)
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Segments that do not satisfy the requirements of a reportable segment must:
(Multiple Choice)
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Additional segments must be identified as reportable segments until at least:
(Multiple Choice)
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If an operating segment does not meet all of the thresholds of significance, it:
(Multiple Choice)
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If an entity presents both consolidated financial statements and parent entity financial statements in the same financial report, it must present:
(Multiple Choice)
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Under IFRS 8, two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of the standard, the segments have similar economic characteristics, and the segments are similar in each of the following respects:


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