Reference no: EM132966977

The Miche Company has operations in several international regions. These regions reported the following information for 2017:

Segment                      Revenues               Profit               Assets
                                              $                          $                       $
A                               3,500                  (60)                9,000
B                               4,000                  1,300               2,000
C                                1,100                  (200)               2,400
D                                    800                  300                10,400
E                                     400                  60                   2,000
                                      9,800                860                   25,800

Required:

Problem 1: Using the three different IFRS tests for determining segmentation, identify which segments are reportable under IFRS under each test and insert your answers into the final exam answer sheet.