Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Entities with publicly traded equity or debt
Public business entities |
| gptkbp:citation |
https://asc.fasb.org/section&trid=2129602
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 280
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:minimumReportableSegments |
10% of revenue, profit/loss, or assets
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:recognizedBy |
gptkb:Chief_Operating_Decision_Maker
|
| gptkbp:replacedBy |
gptkb:SFAS_131
|
| gptkbp:requiresDisclosureOf |
Geographic areas
Information about products and services Major customers Operating segments Reconciliations to consolidated totals Segment assets Segment profit or loss |
| gptkbp:segmentAggregation |
Similar distribution methods
Similar economic characteristics Similar production processes Similar products and services Similar regulatory environment Similar types or classes of customers |
| gptkbp:segmentCriteria |
Revenue
Assets Profit or loss |
| gptkbp:startDate |
1997
|
| gptkbp:title |
gptkb:Segment_Reporting
|
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|