Segment reporting Flashcards
1
Q
10% of total for all segment or one or more
A
Revenues Assets and Profits
2
Q
Operations in different industries
A
Meet any of 3 tests disclose All 3
3
Q
Foreign Operations
A
Geographic areas Test # 1 and 3 Meet any 1 disclose all 3
4
Q
Major customer or export sales
A
Meets disclose only 1