100+ Reportable operating segments PowerPoint (PPT) Presentations, Reportable operating segments PPTs

Reportable operating segments - PowerPoint PPT Presentation

Segment and Interim Reporting

Chapter 13. Segment and Interim Reporting. Learning Objective 1. Understand accounting issues associated with segment reporting both in the United States and internationally. Segment Reporting Accounting Issues. FASB 131 - A management approach to the definition of segments

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Intercorporate Entities, i.e., consolidations, equity investments, partnerships

Intercorporate Entities, i.e., consolidations, equity investments, partnerships. Chapter 7. Acquisitions. Purchase (old and new) Goodwill mark-to-market analogy Pooling Simply added BVs of assets and liabilities No reflection of MVs at purchase 12 criteria (p. 467)

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261 views • 12 slides

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Reportable operating segments - PowerPoint PPT Presentation

Segment and Interim Reporting

Intercorporate Entities, i.e., consolidations, equity investments, partnerships