Segment Reporting

question 87

Essay

Segment reporting.A central issue in reporting on operating segments of a business enterprise is the determination of which segments are reportable.
Instructions1. What are the tests to determine whether or not an operating segment is reportable?2. What is the test to determine if enough operating segments have been separately reported upon, and what is the guideline on the maximum number of operating segments to be shown?

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Definitions:

Lifetime Earnings

The total amount of income an individual is expected to earn over the course of their working life.

Occupational Interest Inventories

Tests that measure one’s interests as they relate to various jobs or careers.

Gender-Typed Careers

Occupations that are traditionally associated with one gender over the other, reflecting societal stereotypes.

Gender Bias

The tendency to prefer one gender over another, often leading to unfair treatment or judgments.