Question：Which one or more of the following are reasons why segment reporting in the financial statements is considered to be useful to readers of the accounts?
　　A. It is useful to separate out the performance of continuing and discontinued elements of the business.
　　B. It clearly shows the retained profit of different segments of the business.
　　C. It can explain factors which have contributed to company results.
　　D. Users can assess the future risks and rewards associated with the business.
　　The correct answers are: It can explain factors which have contributed to company results; Users can assess the future risks and rewards associated with the business.
　　解析：By splitting out the company’s results by region and product a more in-depth understanding of the make-up of the results is obtained. Segment reporting helps users of the financial statements to assess which regions and products will improve or have a negative impact on the company’s future performance.