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2015年USCPA之FAR考点:Segment Reporting

2015-03-31 高顿网校


  小编导读:在USCPA考试的四科中,FAR的内容最=较多,复习起来也最耗时。小编为了节约各位学员宝贵的备考时间,在此整理FAR考点Segment Reporting如下,预祝大家顺利通过考试哦!
 
  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
 
  高顿网校小编温馨提醒
 
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来源: 高顿网校 小编: Dana
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