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FASB discusses segment reporting

At its March 10 meeting, the FASB continued its deliberations on segment reporting. The Board favors a principle-based disclosure requirement that reports segment expenses that are regularly provided to the chief operating decision maker and included in the reported measure of segment profit or loss. Tentative decisions were made on reconciliation requirements, the interaction with existing expense disclosures by reportable segment, the description of the basis for allocating expenses to the segments, and use of the term “easily derivable.”

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