Franklin Corporation is a diversified company that operates in five different industries: A, B, C, D, and E. The following information relating to each segment is available for 2017. Sales of segments B and C included intersegment sales of $20,000 and $100,000, respectively.

Instructions
(a) Determine which of the segments are reportable under IFRS based on each of the following:

1. Revenue test
2. Operating profit (loss) test
3. Assets test

(b) Prepare the necessary disclosures.
(c) The corporation's accountant recently commented, "If I have to disclose our segments individually, the only people whowill gain are our competitors and the only people who will lose are our present shareholders." Evaluate this comment.