Operating Profits and Losses for the 4 Industry Segments of Brittle

Multiple Choice

Operating profits and losses for the 4 industry segments of Brittle Company are asfollows: $$\begin{array} { l r } \text { Candy } & ( \$ 590,000 ) \\\text { Stix } & \$ 20,000 \\\text { Chips } & \$ 85,000 \\\text { Gum } & \$ 9,000\end{array}$$ Brittle Company uses IFRS for its external financial reporting. Using only the operating profits (loss) test, which of the segments are reportable?

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