Public Company Reporting Topics

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Operating segment = CODM regularly reviews + discrete financial information available
Reportable if any one of revenue / profit-loss / assets ≥ 10% of combined
75% test: reportable segments must cover ≥75% of consolidated external revenue
Interim = integral view; allocate annual costs; tax uses estimated annual effective rate
10-K annual (audited), 10-Q quarterly (reviewed), 8-K material events, S-1 registration