美国CPA考点解析：分部财务报告（一）

Opto Co.is a publicly-traded, consolidated enterprise reporting segment information.Which of the following items is a required enterprise-wide disclosure regarding external customers?

a.The identity of any external customer considered to be "major" by management.

b.Information on major customers is not required in segment reporting.

c.The identity of any external customer providing 10% or more of a particular operating segment's revenue.

d.The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.

Explanation

Choice"d"is correct.In order to conform to GAAP,financial statements for public business enterprises must report segment information about a company's major customers if that customer provides 10% or more of the combined revenue,internal and external,of all operating segments.

Choice"c"is incorrect.Revenue is 10% of ALL operating segments not"a particular"segment.

Choice"a"is incorrect.Disclosure is not at management's discretion.

Choice"b"is incorrect.Disclosure is required.