IFRS 8 Requires the Disclosure of Certain Key Information Such

Multiple Choice

IFRS 8 requires the disclosure of certain key information such as an organization's major customers and geographic areas of operations. Why are these disclosures required?

A) To demonstrate that the chief operating decision-maker has made prudent decisions
B) To allow users to assess potential business risks
C) To provide sufficient information to creditors
D) To allow users to see that the poor performance of one segment is usually offset by the good performance of other segments