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Chapter 8 - Segment and interim reporting. After studying this chapter, you should be able to: Understand how an enterprise determines its operating segments and the factors that influence this determination, apply the three tests that are used to determine which operating segments are of significant size to warrant separate disclosure, list the basic disclosure requirements for operating segments,. | Chapter Eight Segment and Interim Reporting McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Rationale for Segment Reporting Segment reporting provides information to help users of financial statements to: Better understand the entity’s performance. Better assess the entity’s prospects for future cash flow. Make more informed judgments about the enterprise as a whole. LO 1 8- Rationale for Segment Reporting Segment reporting provides information to help users of financial statements to: Better understand the entity’s performance. Better assess the entity’s prospects for future cash flow. Make more informed judgments about the enterprise as a whole. Determining Segments An operating segment is a component of an enterprise: That engages in business activities from which it earns revenues and incurs expenses Whose operating results are regularly reviewed by the chief operating decision maker to assess performance and make resource allocation decisions For which discrete financial information is available 8- Determining Segments An operating segment is a component of an enterprise: That engages in business activities from which it earns revenues and incurs expenses Whose operating results are regularly reviewed by the chief operating decision maker to assess performance and make resource allocation decisions For which discrete financial information is available Determining Segments Operating segments should be combined based on the: nature of the products or services provided by each operating segment. nature of the production process. type or class of customer. distribution methods. nature of the regulatory environment. 8- Determining Segments Operating segments should be combined based on the: nature of the products or services provided by each operating segment. nature of the production process. type or class of customer. distribution methods. nature of the regulatory environment. Quantitative Thresholds A . | Chapter Eight Segment and Interim Reporting McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Rationale for Segment Reporting Segment reporting provides information to help users of financial statements to: Better understand the entity’s performance. Better assess the entity’s prospects for future cash flow. Make more informed judgments about the enterprise as a whole. LO 1 8- Rationale for Segment Reporting Segment reporting provides information to help users of financial statements to: Better understand the entity’s performance. Better assess the entity’s prospects for future cash flow. Make more informed judgments about the enterprise as a whole. Determining Segments An operating segment is a component of an enterprise: That engages in business activities from which it earns revenues and incurs expenses Whose operating results are regularly reviewed by the chief operating decision maker to assess performance and make resource .
