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Segment Reporting
F/S object：provide useful information for decision making.
Segment reporting：provide more detailed and useful information for decision making.
Required for all public enterprises.
Use same accounting principles as main F/S.
I/C（Intercompany）transactions NOT eliminated for segment
I/C transactions MUST eliminated for consolidation.
Identify segment use management approach
Chief Operating Decision Maker is the management（CODM）
The function decide below points are CODM
-Allocating resource，and
-Assessing performance
How CODM decide segment – a component
-Discrete F/I（traceable cash flow）
-Earn revenue and incur expense
-Regular reviewed by CODM
考点：
-CODM的本质是功能。可能是一个组织、一个小组、也可能是一个人。它不是一个职位。
-HQ （headquarter）& Pension NOT segment.
五个分部中哪几个分部要报告？
单个分部报告否，百分之十三占一，
百分之十明算账，分部关联不抵销。
分部个数足够否，七五标准来把关，
七五是个大家长，只把外部收入看。
若是家长不满意，百分之十往下降，
外部收入超七五，分部总数不超十。
10% Size Test（OR + Combined）
- ≥10% combined revenue
- ≥10% absolute profit/（loss）
- ≥10% combined assets
75% Reporting Sufficiency Test（Consolidated）
-External（Consolidated）revenue reported by operating segments ≥75%
Segment Profit（Loss）Defined
-EBIT （Earning Before Interest and Tax expenses）
-Items excluded from segment profit
General 都去掉（Revenue + Expense）
IT不包含（Interest+ Income tax）
DE甩出去（Discontinued，Extraordinary）
投融资不算数（Equity in earnings and losses，Minority interest）
Enterprise - wide disclosure
-Products and service
-Geographic Areas
-Single customer generate ≥10% revenue
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