Examlex
Match each definition in the first column to the correct term in the second column.
-Another name for birth.
Revenue Test
A criterion used to determine whether a business segment's revenue is sufficient for it to be considered a reportable segment under financial reporting standards.
Separately Reportable
Items or activities that must be individually disclosed in financial statements due to their significance or regulatory requirements.
Operating Profit Or Loss Test
A financial measure used to determine a company's profitability from its core business operations, excluding non-operational factors.
Operating Segments
Components of an enterprise about which separate financial information is available and evaluated regularly by the chief operating decision-maker in deciding how to allocate resources.
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