All reportable segments are operating segments but not all operating segments are reportable segments.

Question

Quizplus · Accepted Answer

Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. Not all operating segments meet the quantitative thresholds for reporting purposes, hence not all operating segments are reportable, but all reportable segments must be operating segments.

All Reportable Segments Are Operating Segments but Not All Operating