USCPA（美國注冊會計師）考試中考點眾多，高頓網校USCPA責任小編在此為廣大考生介紹“分部財務報告”考點，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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