USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試中的考點(diǎn)較多，高頓網(wǎng)校小編在此著重為各位學(xué)員介紹匯率部分的考點(diǎn)，僅供參考！
　　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.
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