FAR11 Public Company Reporting Topics

Public Company Reporting Topics F11-23b

What is the all other category for nonreportable segments?

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Public Company Reporting Topics F11-22b

What is the 75% rule for reportable segments?

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Public Company Reporting Topics F11-21b

A reportable segment is one that meets one or more of three quantitative tests. What are they?

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Public Company Reporting Topics F11-20b

What are the three characteristics that operating segments must have?

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