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IFRS 8 Reconciliation Requirements: What's Not Mandatory According to International Accounting Standards?
Which one is NOT specified in the requirements of the reconciliation in IFRS 8? A. The total of the reportable segments’ assets to the entity’s assets if the segment assets are reported to the chief operating decision maker B. The total of the reportable segments’ revenues to the entity’s revenue as reported in the profit or loss for the financial reporting period C. The total of the reportable segments’ liabilities to the entity’s liabilities if segment liabilities are reported to the chief operating decision maker D. The total of the reportable segments’ amounts for every item of information disclosed to the corresponding amount for the entity regardless of the materiality

D. The total of the reportable segments’ amounts for every item of information disclosed to the corresponding amount for the entity regardless of the materiality.