What criteria should a company use under the management approach to determine if a component of the

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What criteria should a company use under the management approach to determine if a component of the company is an operating segment? Then, what tests determine whether an operating segment is a reportable segment?
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Intermediate Accounting Reporting and Analysis

ISBN: 978-1285453828

2nd edition

Authors: James M. Wahlen, Jefferson P. Jones, Donald Pagach

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