Segment reporting is an inevitable accounting hurdle all companies must clear before going public, not to mention an ongoing maintenance and evaluation requirement for post-IPO organizations. That’s why we sat down with special Embarker guest Jason Larkin for a high-level discussion on this perpetually relevant subject, covering topics like:

• The who, what, where, when, and why of segment reporting
• Identification of operating segments and determination of reportable segments
• Required segment reporting disclosures
• Recurring SEC comments on segment reporting

For more information on Segment Reporting:

• ASC 280, Segment Reporting
• FASB Project Update

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