Which of the following statements is false concerning the number of operating segments that should...

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Accounting

Which of the following statements is false concerning the number of operating segments that should be disclosed? a. At least 75% of total company sales made to outsiders should be presented. b. Even though an operating segment has been reportable in the past and is of continuing significance, it must meet at least one of the three reporting tests to report separately in the current year. c. If the 75% rule is not met by the results of applying all three reporting tests, additional segments must be disclosed separately despite their failure to satisfy even one of the three quantitative thresholds. d. If an operating segment qualifies for comparative purposes must be restated to reflect the newly reportable segment as a separate segment. e. The particle limit to the number of operating segment is 10.

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