Identifiable Assets for the 4 Industry Segments of Brittle Company

Multiple Choice

Identifiable assets for the 4 industry segments of Brittle Company are as follows: $$\begin{array} { l l } \text { Candy } & \$ 120,000 \\\text { Stix } & \$ 240,000 \\\text { Chips } & \$ 980,000 \\\text { Gum } & \$ 45,000\end{array}$$ Brittle Company uses IFRS for its external financial reporting. Using only the identifiable assets test, which of the segments are reportable?

A) Under IFRS, all four segments must be reported.
B) Candy, Stix, and Chips only.
C) Chips only.
D) Stix and Chips only.