Discontinued — last reported Q4 '19

Business Segments · Accrual adjustment

Corporate Segment — Accrual adjustment

Analysis

StatementSegment

CategoryEfficiency

SignalContext dependent

VolatilityModerate

First reportedQ1 2019

Last reportedQ4 2019

How to read this metric

Significant fluctuations may indicate changes in accounting estimates or timing of large-scale corporate liabilities, requiring further investigation into underlying cash flow impacts.

Detailed definition

This metric reflects adjustments made to the corporate segment's financial results to align cash-based accounting with a...

Peer comparison

Similar to 'Corporate Reconciling Items' or 'Accounting Adjustments' reported in the segment notes of diversified global companies.

Metric ID: dow_segment_corporate_segment_accrual_adjustment

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Frequently Asked Questions

What does corporate segment — accrual adjustment mean?: Adjustments made to align corporate segment financial reporting with accrual accounting principles.