A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
ASC 280‐10, Overall, provides guidance to public business entities on how to report certain information about operating segments in complete sets of financial statements and in condensed financial statements of interim periods issued to shareholders. The disclosure approach adopted by ASC 280‐10‐05‐03 and 04 is the management approach, meaning it is based on the way management organizes segments internally to make operating decisions and assess performance. ASC 280 also requires public entities to disclose certain information about their products and services, the geographic areas in which they operate, and their major customers. Public entities must disclose revenues from external customers, intersegment revenues, measure of segment profit or loss, total assets where there has been a material change from the last annual report, description of differences from the last annual report in the segmentation basis or basis of profit and loss measurement, reconciliation.
ASC 280‐10, Overall, provides guidance to public business entities on how to report certain information about operating segments in complete sets of financial statements and in condensed financial statements of interim periods issued to shareholders. The disclosure approach adopted by ASC 280‐10‐05‐03 and 04 is the management approach, meaning it is based on the way management organizes segments internally to make operating decisions and assess performance. ASC 280 also requires public entities to disclose certain information about their products and services, the geographic areas in which they operate, and their major customers. Public entities must disclose revenues from external customers, intersegment revenues, measure of segment profit or loss, total assets where there has been a material change from the last annual report, description of differences from the last annual report in the segmentation basis or basis of profit and loss measurement, reconciliation.
ASC 280 SEGMENT REPORTING
Flood, Joanne M. (editor)
2015-12-02
12 pages
Article/Chapter (Book)
Electronic Resource
English
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