Примери за използване на Operating decision на Английски и техните преводи на Български
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Finally, it discusses operating decisions.
Basic operating decisions include product positioning or pricing.
Prepare yourself to make better financial and operating decisions….
Basic operating decisions are inclusive of product pricing and positioning.
While some functionsbecome centralized(like data processing), daily operating decisions remain decentralized.
The chief operating decision maker also may be the segment manager for some operating segments.
It is also required to report a measure of liabilities for each reportable segment if such an amount is regularly provided to the chief operating decision maker.
The term‘chief operating decision maker' identifies a function, not necessarily a manager with a specific title.
The Finance degree(FNAN) prepares students for professional careers by providing a solid foundation in the principles necessary to make operating decisions for an organizatio…+.
Information regularly reviewed by the chief operating decision maker for evaluating the financial performance of operating segments; and.
Similarly, only those assets that are included in the measure of the segment's assets that is used by the chief operating decision maker shall be reported for that segment.
The chief operating decision maker regularly reviews the operating results of both sets of components, and financial information is available for both.
The Finance degree(FNAN)prepares students for professional careers by providing a solid foundation in the principles necessary to make operating decisions for an organization and in the financial market analysis.
It exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the parties sharing control(the venturers).
Similarly, only those assets and liabilities that are included in the measures of the segment's assets andsegment's liabilities that are used by the chief operating decision maker shall be reported for that segment.
It only exists on condition that the strategic financial and operating decisions of the jointly controlled entity are taken by unanimous agreement of the parties or venturers sharing control.
The BS in Finance prepares students for professional careers by providing a solid foundation in the financial principles necessary to make operating decisions for an organization and in financial market analysis.
Often the chief operating decision maker of an entity is its chief executive officer or chief operating officer but, for example, it may be a group of executive directors or others.
The amount of each segment item reported shall be the measure reported to the chief operating decision maker for purposes of making decisions about allocating resources to the segment and assessing its performance.
If the chief operating decision maker uses only one measure of an operating segment's profit or loss, the segment's assets or the segment's liabilities in assessing segment performance and deciding how to allocate resources, segment profit or loss, assets and liabilities shall be reported at those measures.
Joint control is the contractually agreed sharing of control over an economic activity andexists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the parties sharing control(the venturers).
Adjustments and eliminations made in preparing an entity's financial statements and allocations of revenues, expenses, and gains or losses shall be included in determining reported segment profit or loss only if they are included in the measure of the segment's profit orloss that is used by the chief operating decision maker.
Generally, an operating segment has a segment manager who is directly accountable to andmaintains regular contact with the chief operating decision maker to discuss operating activities, financial results, forecasts, or plans for the segment.
If the chief operating decision maker uses more than one set of segment information, other factors may identify a single set of components as constituting an entity's operating segments, including the nature of the business activities of each component, the existence of managers responsible for them, and information presented to the board of directors.
An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets.
Chief operating decision maker uses more than one measure of an operating segment's profit or loss, the segment's assets or the segment's liabilities, the reported measures shall be those that management believes are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the entity's financial statements.
An entity discloses certain information on each reportable segment if the amounts(a) are included in the measure of segment profit orloss reviewed by the chief operating decision maker or(b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.
For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests in other enterprises- for investment purposes or for trading reasons- that theinvesting company can control or exercise significant influence on the financial and operating decisions of its investee.
An entity shall also disclose the following about each reportable segment if the specified amounts are included in the measure of segment profit orloss reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker even if not included in that measure of segment profit or loss.
For example, enterprises frequently carry on separate parts of their activities through subsidiaries or associates and acquire interests in other enterprises- for investment purposes or for trading reasons- that are of sufficient proportions for the investing enterpriseto be able to control or exercise significant influence on the financial and/or operating decisions of its investee.