Question 4: Segment Reporting Titans S.A is involved in five separate industries. The following information is available for . . is involved in five separate industries. (1) Determine which of the operating segments are reportable based on eavn wr w. following: a. Revenue test b. Operating profit (loss) test c. Identifiable assets test (2) Based on your answer to (1) above and in the light of IFRS 8 threshold, does the company need to identify any additional operating segments as reportable segments? Explain your answer. (3) In the light of IFRS 8, what are the main items that a company needs to disclose about its operating segments