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280 Segment Reporting
10 Overall
Deloitte's Roadmap: Segment Reporting
Chapter 3 — Reportable Segments
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Deloitte's Roadmap: Segment Reporting
Chapter 3 — Reportable Segments
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Contents
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Chapter 3 — Reportable Segments
3.1 Overview
3.2 Step 1: Evaluate Operating Segments for Aggregation
3.3 Step 2: Perform Quantitative Threshold Tests
3.4 Step 3: Evaluate Remaining Operating Segments for Aggregation
3.5 Step 4: Ensure That 75 Percent of Revenue Is Reported
3.6 Step 5: Consider Practical Limit of 10 Reportable Segments
3.7 Presentation of Nonreportable Operating Segments
3.8 Reconsideration of Quantitative Thresholds