The amount of each segment item reported shall be the measure reported to the chief operating decision maker for the purposes of making decisions about allocating resources to the segment and assessing its performance. 每个报告的细分市场项目的数量应该是为了做出关于向该细分市场分配资源和评估其绩效的决...
35—Segment Reporting39.1 Chapter I: General ProvisionsArticle 1 This standard, formulated in accordance with ASBE—Basic Standard,provides guidance on the disclosure of information relating to the segments of anenterprise, except for the provisions stipulated in other laws or regulations.Article 2 ...
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ASU 2023-07 applies to all public entities required to report segment information under Topic 280, Segment Reporting. Public entities already must report a measure of a segment’s profit or loss for each reportable segment that the chief operating decision-maker (CODM) uses to assess segment perf...
The Accounting Standards Board of the UK has issued a new UK accounting standard, FRS17 (Financial Reporting Standard 17). It is proposed that FRS17 will be fully effective as the replacement of SSAP24 for accounting periods beginning on or after January 1, 2005. In accordance with the ...
Addresses the subject of segment reporting and the after effects of Statement of Financial Accounting Standards No. 131 'Disclosures About Segments of an Enterprise and Related Information' in the U.S. Description of the regulatory environment; Typical information needs and uses of financial statement...
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) 34. 企业会计准则第33 号---合并财务报表 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) 35. 企业会计准则第34 号---每股收益 (Accounting Standard for Business Enterprises No. ...
n January 2016 the International Accounting Standard Board (IASB) issued the International Financial Reporting Standard (IFRS) 16 Leases, this being the final step in accomplishing the goal of bringing most leases on-balance sheet for lessees. Whereas, under the provisions of International Accounting...
From Consolidation to Segment Reporting in Local Government: Accountability Needs, Accounting Standards, and the Effect on Decision-Makers 文档格式: .pdf 文档大小: 707.72K 文档页数: 15页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: ...
被引量: 17发表: 1990年 Segment Reporting: The Aftermath Effects of Statement of Financial Accounting Standards No.131. Addresses the subject of segment reporting and the after effects of Statement of Financial Accounting Standards No. 131 'Disclosures About Segments of an E... Stanko,Brian,B.,...