In Accordance with AASB 8 Operating Segments,which of the Following

In accordance with AASB 8 Operating Segments,which of the following statements is incorrect?

A) If the total external revenue reported by operating segments constitutes less than 75 per cent of the entity's revenue, additional operating segments shall be identified as reportable segments until at least 75 per cent of the entity's revenue is included in reportable segments.
B) Operating segments that are not reportable are combined and disclosed as part of 'all other segments'.
C) If management judges that an operating segment identified as a reportable segment in the immediately preceding period is of continuing significance, information about that segment shall continue to be reported separately in the current period even if it no longer meets the criteria for a reportable segment.
D) Identification of operating segments in AASB 8 Operating Segments adopts a 'rules-based' approach, while its predecessor AASB 114 Segment Reporting adopted a 'principles-based' approach.

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