REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS
LEARNING OBJECTIVES
Understand the need for disaggregated financial data.
Describe the basic requirements of public companies in reporting segmental data.
Determine an operating segment.
Define a reportable segment.
Identify the information to be presented for each reportable segment.
Explain when and what types of geographic data must be reported.
Explain when information about major customers must be reported.
Compare the international accounting standards for segmental reporting with the U.S. requirements.
Describe current requirements ...
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