In Accordance with AASB 8 Operating Segments,which of the Following

Multiple Choice

In accordance with AASB 8 Operating Segments,which of the following statements is incorrect?

A) The standard requires an entity to report financial and descriptive information about its reportable segments.
B) Reportable segments are operating segments or aggregations of operating segments that meet specified criteria.
C) The standard requires an entity to report a measure of operating segment profit or loss and of segment assets.
D) Reportable segments exclude business activities for which it has yet to earn revenues (e.g. start-up operations) .