Chapter 14 Segment and Interim Financial Reporting
Chapter 14 Segment and Interim Financial Reporting
Financial Reporting
by Jeanne M. David, Ph.D., Univ. of Detroit Mercy
to accompany
Advanced Accounting, 10th edition
by Floyd A. Beams, Robin P. Clement,
Joseph H. Anthony, and Suzanne Lowensohn
• SEC requires
– Q1, Q2, Q3 and annual reports
– Quarterly requirements similar to annual
– Comparative information
• Current quarter vs. last year's
• Quarterly and year-to-date