Which of the Following Statements Is True According to U

Multiple Choice

Which of the following statements is true according to U.S. GAAP regarding operating segment disclosure?

A) The measurement of segment profit and loss disclosure need not be similar to the measurement provided to the chief operating decision maker.
B) Segment information does not have to be in accordance with generally accepted accounting principles.
C) Disclosure of a major customer's identity is required.
D) Geographic area information must be disclosed in interim financial statements.
E) Immaterial items must be disclosed.