1. Generally accepted accounting principles require a U.S. corporation to disclose the
following disaggregated information for each operating segment, except:
A. Revenues from external
customers.
B. Discontinued
operations.
C. Cost of goods
sold.
D. Depreciation
expense.
E. Intersegment
revenues.
,
,2. Which tests must a company use to determine which operating segments require
separate disclosure?
A. revenue test and asset
test.
B. revenue test, profit or loss test, and
asset test.
C. revenue test and profit or loss
test.
D. profit or loss test and asset
test.
E. revenue test, asset test, and
liability test.
,
following disaggregated information for each operating segment, except:
A. Revenues from external
customers.
B. Discontinued
operations.
C. Cost of goods
sold.
D. Depreciation
expense.
E. Intersegment
revenues.
,
,2. Which tests must a company use to determine which operating segments require
separate disclosure?
A. revenue test and asset
test.
B. revenue test, profit or loss test, and
asset test.
C. revenue test and profit or loss
test.
D. profit or loss test and asset
test.
E. revenue test, asset test, and
liability test.
,
