One Difference That Exists Between IFRS 8 and U

Multiple Choice

One difference that exists between IFRS 8 and U.S.GAAP is:

A) There are no differences as the two pronouncements represent total convergence in segment reporting.
B) U) S.GAAP says that segment assets must be 5% or greater of the total combined assets to be separately disclosed.
C) U) S.GAAP does not require reporting of segment liabilities.
D) U) S.GAAP explicitly includes intangibles in the definition of long-lived assets for geographic disclosures.