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Publicly-held entities are required to report certain information about their business segments. In the Segment Reporting Essentials manual, we cover the tests used to determine reportable segments and cover all of the associated disclosures, including entity-wide disclosures and those targeted at specific segments. The discussion is accompanied by a number of examples, including an extract from an actual public company filing with the Securities and Exchange Commission.
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Publicly-held entities are required to report certain information about their business segments. In the Segment Reporting Essentials manual, we cover the tests used to determine reportable segments and cover all of the associated disclosures, including entity-wide disclosures and those targeted at specific segments. The discussion is accompanied by a number of examples, including an extract from an actual public company filing with the Securities and Exchange Commission.