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Deloitte's Roadmap: Segment Reporting
Chapter 7 — SEC Reporting Considerations
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Deloitte's Roadmap: Segment Reporting
Chapter 7 — SEC Reporting Considerations
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Contents
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Chapter 7 — SEC Reporting Considerations
7.1 Overview
7.2 Disclosures Within the Business Section
7.3 MD&A of Financial Condition and Results of Operations (SEC Regulation S-K, Item 303)
7.4 Consideration of SEC Guidance on Non-GAAP Measures
7.5 Reporting Implications of Retrospective Changes