Current Authoritative Pronouncements Require the Disclosure of Segment Information When

Multiple Choice

Current authoritative pronouncements require the disclosure of segment information when certain criteria are met. Which of the following reflects the type of firm and type of financial statement for which this disclosure is required?

A) Annual financial statements for publicly held companies.
B) Annual financial statements for both publicly held and nonpublicly held companies.
C) Annual and interim financial statements for publicly held companies.
D) Annual and interim financial statements for both publicly held and nonpublicly held companies.