Beth Colon

Operating Segments—How FASB Says to Account For Them

This presentation is going to explore the history of FASB, Statement No. 131. It will define what is an operating segment and what disclosures are mandated. It will show how using different methods to allocate non-traceable expenses will effect the company’s financial statements.

ACTG 499, Senior Capstone

Frank Paliotta

Banquet Room

1 – 3 PM

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