Which of the Following Is Not a Requirement for a Business

Multiple Choice

Which of the following is not a requirement for a business component to be considered an Operating Segment under current Canadian GAAP?

A) Discrete financial information must be available.
B) Operating results are regularly reviewed by the enterprise's Chief Operating Decision Maker to make decisions about resources to be allocated to the segment and assess its performance.
C) The reportable income or loss must be at least 10% of the combined profit or loss for the combined entity.
D) It engages in business activities from which it may earn revenues and incur expenses.