Intersegment revenues must be disclosed for reportable segments only if those revenues are included in the measure of profitability used by the CODM.
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Q22: A central research and development facility (having
Q23: FAS 131 does not require that GAAP
Q24: FAS 131 does not require that common
Q25: The term chief operating decision maker refers
Q26: A vertically integrated business cannot be disaggregated.
Q28: Reporting segment cash flows is prohibited.
Q29: Reporting segment liabilities is optional.
Q30: Reporting segment research and development costs is
Q31: FAS 131 requires use of quantitative thresholds
Q32: FAS 131 permits asymmetrical allocations to segments.
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