美国CPA模拟试题：分部财务报告（四）

　　Under IFRS，which of the following is not disclosed for an entity's reportable segments？

　　a.Segment profit or loss.

　　b.Segment liabilities.

　　c.Segment cash flow.

　　d.Segment assets.

　　Explanation

　　Choice“c”is correct.Segment cash flow is not reported under IFRS（or U.S.GAAP）。

　　Choice“a”is incorrect.Segment profit or loss is reported for each reportable segment under IFRS（and U.S.GAAP）。

　　Choice“d”is incorrect.Segment assets are reported for each reportable segment under IFRS（and U.S. GAAP）。

　　Choice“b”is incorrect.Segment liabilities are reported for each reportable segment under IFRS，if such a measure is regularly provided to the chief operating decision maker.Segment liabilities are not reported under U.S.GAAP.