Substantial changes in the provision for income taxes Business combinations (involves pro forma disclosure of their financial statements for the current and previous year to reflect the combined results of these companies ) The integral view is clearly the better way from a theoretical perspective, since the causes of several trades can span an...
Segment Reporting – SEC Reporting – Accounting and Finance
Company's controller needs to test the various sections to determine which ones qualify as being reportable. He collects the following information: Reportable threshold (10%) $51,100 $5,000 $114,900 Maglev automobiles The following two items must also be reported if they are contained in the determination of segment assets, or are routinely...