Скачать или смотреть Introduction to Segment Reporting

Publicly-traded companies must disclose disaggregated information about their operating segments. An operating segment is a:
(a) profit center
(b) that the chief operating decision maker reviews regularly
(c) and that has separate financial information

Walmart, for example, has 3 operating segments: (1) Walmart U.S., (2) Walmart International, and (3) Sam's Club.

A cost center (e.g., Walmart's IT department) would NOT be considered an operating segment.

The results of some operating segments need not be reported. There are 3 tests for determining whether an operating segment is reportable:

(1) the revenue test
(2) the profit or loss test
(3) the asset test
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