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Segment Reporting and Cash Flow Analysis by 7seas498 7seas498 is a document available to read on EtoBox.
The document discusses two additional factors to consider when applying segment reporting tests: First, segment data must account for at least 75% of total company sales to external customers to prevent only disclosing limited information on a few segments. Second, too many segments could overwhelm users, so 10 segments is a reasonable upper limit for required disclosure.
- Author
- 7seas498 7seas498
- Language
- EN