CAF-6 · Chapter 6 · Question 12 of 15
An entity must provide reconciliations of the total of reportable segments' measures to the entity's amounts. Which of the following does NOT require a reconciliation?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Total number of employees
Explanation
IFRS 8 requires reconciliations for revenue, profit/loss, assets (if disclosed), liabilities (if disclosed), and other material items. Employee count is not a required reconciliation.
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