27.q

After aggregating segments for reporting purposes, the segments are reportable if a segment meets one of several quantitative thresholds. Which of the following financial statement items is not used for determining quantitative thresholds?

Multiple Choice

• sales revenue

• operating income

• net income

• total assets

30q

U.S. GAAP provides guidance that defines hedge effectiveness. To be considered effective, a hedge should offset between ___% and ___% of changes in the hedged item's market price.

Multiple Choice

• 90; 110

• 95; 105

• 80; 115

• 80; 125