Please answer with reason for all why the option is correct and why the other options are incorrect Please answer correct otherwise skip it Question 23

IPSAS 18 'Segment reporting' suggests that reportable segments should be identified by reference to:

a) A distinguishable activity or group of activities of an entity

b) Whether a particular segment structure reflects the basis on which the governing body and senior manager require financial information to enable them to assess the past performance of the entity in achieving its objectives

c) Whether a segment is meaningful for accountability and decision-making purposes

d) All of the above