Segment Reporting (Portfolio 5119)

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Segment Reporting explains and analyzes the disclosure and reporting requirements of FASB Statement of Financial Accounting Standards No. 131 (SFAS 131), Disclosures About Segments of an Enterprise and Related Information, and discusses other applicable pronouncements and the related accounting and reporting requirements of the U.S. Securities and Exchange Commission (SEC).

This Portfolio illustrates and analyzes key issues in segment reporting, including analyzing segment ratio using the accrual and cash flow ratio, utilizing segment and entity data to analyze the purchase and subsequent performance of an acquired segment, and reporting segments in the management disclosure and analysis section of the annual report.

This Portfolio summarizes the history of segment reporting and compares and contrasts SFAS 131 with international accounting guidance on segment reporting.