USCPA（美国注册会计师）考试中的考点较多，高顿网校小编在此着重为各位学员介绍汇率部分的考点，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.
　　小编寄语：出路出路，走出去了，总是会有路的。困难苦难，困在家里就是难。