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Question of the Week - Financial Reporting and Analysis

AdaptPrepAdaptPrep Des Moines, IA, USAPosts: 211 Sr Associate
edited October 2015 in Level 1 Questions
Which one of the following is not a quantitative criterion necessitating a company to disclose separate information about any operating segment?

Question of the Week - Financial Reporting and Analysis 22 votes

The segment constitutes 10 percent or more of combined operating profit, assets, or revenue.
9%
CFAI_wont_stop_meAlegria 2 votes
The combined revenue from external customers for all reportable segments is less than 75 percent of the total company revenue.
40%
YeshankYannickTschooly_dschubby10DrMundodrwilliams917ferociousmdlynch3avannoord 9 votes
A single customer represents 20 percent or more of the company’s total revenue.
50%
AdaptPrepjmsatchwellgstylejss42tedandertonclangerhJAGAlaricvswcceBeregondsuls 11 votes

Comments

  • AdaptPrepAdaptPrep Des Moines, IA, USAPosts: 211 Sr Associate
    A single customer represents 20 percent or more of the company’s total revenue.

    The quantitative criteria necessitating a company to disclose separate information about any operating segment are:

    • The segment constitutes 10 percent or more of combined operating profit, assets, or revenue.
    • The combined revenue from external customers for all reportable segments is less than 75 percent of the total company revenue.
    • A single customer represents 10 percent or more of the company’s total revenue.
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