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REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS

LEARNING OBJECTIVES

images Understand the need for disaggregated financial data.

images Describe the basic requirements of public companies in reporting segmental data.

images Determine an operating segment.

images Define a reportable segment.

images Identify the information to be presented for each reportable segment.

images Explain when and what types of geographic data must be reported.

images Explain when information about major customers must be reported.

images Compare the international accounting standards for segmental reporting with the U.S. requirements.

Describe current requirements ...

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