Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?
Leaning Objective 21.4 Briefly compare IFRS 8 with its predecessor standard IAS 14.

A) IFRS 8 requires additional disclosures about any reliance on major customers.
B) IFRS 8 requires an entity to identify primary and secondary segments.
C) IFRS 8 requires that the majority of a segment's revenue be from external sources in order for it to be identified as a reportable segment.
D) IFRS 8 requires that the amount of each segment item reported be the measure determined in accordance with the entity's IFRS accounting policies.