Question 1 If an entity preparers separate or individual financial statements and its debt or equity instruments are traded in a public market, which one of the following is correct? The entity can choose to apply IFRS 8 requirements to its separate or individual financial statements Whether IFRS 8 applies to those separate or individual financial statements depend on whether the entity prepares consolidated financial statements If the entity applies IFRS 8 to its consolidated financial statements, segment information is required only in its separate or individual financial statements The entity must apply IFRS 8 requirements to its separate or individual financial statements