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If applicable, the nature of the regulatory environment, for example, banking, insurance, or public utilities. It is presumed that users would prefer disaggregated information and that operating segments should be aggregated only if providing more detailed information would not enhance a users understanding of the entity. 2 Similarly, the SEC staff noted that it would not view the CODM package as a safe harbor for entities. That is, the staff might conclude that other, potentially conflicting information overcomes the absence of operating results in the CODM package for a potential operating segment. Better assess its prospects for future net cash flows. Make more informed judgments about the public entity as a whole. ASC 280 requires that general-purpose financial statements include selected information reported on a single basis of segmentation. FASB Accounting Standards Codification (link to the FASB 's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q As related to the Codification are available in Deloitte's Technical Library Web site (subscription required). There are no bright lines in the eval).
ASC states that operating segments often exhibit similar long-term financial performance if they have similar economic characteristics. For example, similar long-term average gross margins for two operating segments would be expected if their economic characteristics were similar.
The SEC staff would frequently request copies of the CODM package as well as the information provided to the entitys board of directors and would attempt to reconcile that information to the entitys operating segments. United States (English) Welcome Below is an overview of FASB Accounting Standards Codification Topic 280, Segment Reporting, as well as a list of FASB Accounting Standards Updates (ASUs) and proposed ASUs related to this Topic. According to ASC, the term CODM identifies a function, not necessarily a manager with a specific title. That function is to allocate resources to and assess the performance of the segments of a public entity. Technology allows more detailed financial information to be available to the CODM. The ability of the CODM to access more detail makes less clear what the CODM receives and regularly reviews. 2 Similarly, the SEC staff noted that it would not view the CODM package as a safe harbor for entities. That is, the staff might conclude that other, potentially conflicting information overcomes the absence of operating results in the CODM package for a potential operating segment. Published on: This alert discusses recent comments by SEC staff members regarding FASB Accounting Standards Codification Topic 280, Segment Reporting (ASC 280 and certain aspects of segment reporting that are expected to be the subjects of increased scrutiny by the SEC staff. Better assess its prospects for future net cash flows. Make more informed judgments about the public entity as a whole. ASC 280 requires that general-purpose financial statements include selected information reported on a single basis of segmentation. Aggregating Operating Segments ASC permits entities to aggregate two or more operating segments into a single operating segment if aggregation is consistent with the objective and basic principles of ASC 280-10, if the segments have similar economic characteristics, and if the segments are similar in all of the following areas. You can download recent episodes individually, or subscribe to automatically receive each podcast. Learn more. Featured Essay. Phil Powers - Denver, Colorado As heard on All Things Considered, April 3, 2006. Convertible has just been officially dropped from Chryslers roster. The PT Cruiser was not dropped from the lineup after the Cerberus board voted. Instead, the PT convertible, Crossfire coupe, Dodge Magnum, and Chrysler Pacifica will all be dropped. Have you got any Idea haw I might be able to do this? #7. By al. Posted on AM Also forgot to mention, is this going to work with windows 2003 #8. You don't need to be such an ass to get your opinion across. Ok, ok, you don't like ME, so don't work there! 93 months ago You can chill, dude. Effing around with you no longer amuses me. Bomani Jones shares his unique thoughts on the biggest stories in sports and beyond. Bomani Jones chimes in on the Panthers possibly losing Cam Newton to a. Bomani Jones comments on Jerry Jones harsh words for Dez Bryant and. Bentham Printer, C. Bentham Printer X Band Power - 3rd B-Flat Clarinet, Frank Erickson, Albert Davis, Eric Osterling,. Czechoslovak Fairy Tales (1919), Parker Fillmore El Castillo de Zampachicha Miaumiau/ Cat and Mouse in a Haunted House, Geronimo Stilton Niccolo Machiavelli's the Prince on the Art of Power - The New Illustrated Edition of the Renaissance Masterpiece on Leadership, Niccolo. Background Over the past several months, a number of SEC staff members have discussed recurring practice issues in segment reporting, including issues identified in the Financial Accounting Foundations (FAFs) Post Implementation Review (PIR) report on FASB Statement 131.
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In 1855, it was in service three times, but was not considered satisfactory. lt was repaired in 1856, several changes being made, but being found unreliable, it was sold in 1857. Although this list suggests that there is a simple All research reports use roughly the same format. It doesnt matter whether youve done a customer satisfaction survey, an.