According to IFRS, an operating segment is a reportable segment if   a.the absolute amount of its reported profit or loss is 10% or more of the greater, in absolute amount, of (a) the combined reported operating profit of all operating segments that did not incur a loss, or (b) the combined reported loss of all

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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According to IFRS, an operating segment is a reportable segment if
 
a.the absolute amount of its reported profit or loss is 10% or more of the greater, in absolute amount, of (a) the combined reported operating profit of all operating segments that did not incur a loss, or (b) the combined reported loss of all operating segments that did report a loss.
 
b.the absolute amount of its operating profit or loss is 10% or more of the greater, in absolute amount, of (a) the combined reported operating profit of all operating segments that incurred a loss, of (b) the combined reported profit of all operating segments that did report a profit.
 
c. its operating loss is 10% or more of the combined operating losses of segments that incurred an operating loss.
 
d. its operating profit is 10% or more of the combined operating profit of profitable segments only.
 
 
 
 
 
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