22224875-Ilustrasi-uji-segmen-yang-harus-dilaporkan-untuk-pelaporan-segmen

22224875-Ilustrasi-uji-segmen-yang-harus-dilaporkan-untuk-pelaporan-segmen

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Pelaporan segmen Uji segmen yang harus dilaporkan Manajer puncak Acme Corporation mengevaluasi hasil operasi perusahaan menurut industri-industri yang digeluti oleh masing-masing segmen usaha. Untuk menentukan segmen usaha mana yang akan dilaporkan, suatu segmen harus memiliki pendapatan yang sebagian besar berasal dari customer eksternal, serta memenuhi tiga uji materialitas, yaitu: (1) uji pendapatan, (2) uji asset, dan (3) uji laba operasi. Uji pendapatan Uji pendapatan ( revenue test ) dilakukan dengan cara membandingkan pendapatan masing-masing segmen usaha dengan 10% pendapatan gabungan semua segmen usaha. Pendapatan segmen yang digunakan dalam uji pendapatan ini mencakup baik pendapatan dari customer eksternal maupun pendapatan antarsegmen. Uji pendapatan untuk Acme Corporation diilustrasikan sebagai berikut: Operating Total Segment Intersegment Segment TestValue Segmet Revenue Revenue Revenue (10% × $1,500,000) Reportable? Transportation 360,000 $ - $ 360,000 $ 150,000 $ Yes Oil refining 405,000 480,000 885,000 150,000 Yes Insurance 95,000 20,000 115,000 150,000 No Finance 140,000 - 140,000 150,000 No 1,000,000 $ 500,000 $ 1,500,000 $
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