Which tests must a company use to determine which operating segments require separate disclosure

Which tests must a company use to determine which operating segments require separate disclosure?

A) Revenue test and asset test. 

B) Revenue test, profit or loss test, and asset test. 

C) Revenue test and profit or loss test. 

D) Profit or loss test and asset test. 

E) Revenue test, asset test, and liability test. 

Answer: B