USCPA（美国注册会计师）考试中考点众多，高顿网校USCPA责任小编在此为广大考生介绍“分部财务报告”考点，仅供参考！
　　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.
　　小编语录：记得随时保持傲娇的姿态，一定要让你的人生成为一场盛大的喜宴。