Примери за използване на Operating segment на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
AASB 8 Operating Segments.
An entity shall report separately information about each operating segment that.
IFRS 8 Operating segments.
Assets are 10% ormore of combined asset of all operating segments.
Ind AS 108 Operating Segments.
An operating segment is a component of the Group.
Ind AS 108 Operating Segments.
An operating segment is a component of an entity.
(b)revenues from transactions with other operating segments of the same entity;
Operating segments often exhibit similar long-term financial performance if they have similar economic characteristics.
A single manager may be the segment manager for more than one operating segment.
IFRS 8 Operating segments.
Inter-regional and international cooperation represent a very important operating segment of SERDA.
Is not larger than an operating segment as defined in PFRS 8, Operating Segments, before.
Paragraphs 14- 19 specify other situations in which separate information about an operating segment shall be reported.
(b)not be larger than an operating segment as defined by paragraph 5 of IFRS 8 Operating Segments before aggregation.
Half-year sales andunderlying trading operating profit(UTOP) overview by operating segment.
Not every part of an entity is necessarily an operating segment or part of an operating segment.
Through our two main operating segments, Upstream and Downstream, we find, develop and produce essential sources of energy, turning them into products that people need.
An entity shall report separately information about an operating segment that meets any of the following quantitative thresholds.
All three operating segments- Automotive, Motorcycles and Financial Services- achieved record pre-tax earnings in 2016, making an all-round contribution to earnings growth.
Frank Kulaszewicz, who currently serves as senior vice president, Architecture& Software(A&S),the company's other operating segment, will assume leadership for Control Products& Solutions.
An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.
The Standard states that an operating segment generally has a segment manager who is directly accountable to and maintains regular contact with the CODM to discuss operating activities, financial results, forecasts, or plans for the segment. .
If an operating segment is identified as a reportable segment in the current period in accordance with the quantitative thresholds,segment data for a prior period presented for comparative purposes shall be restated to reflect the newly reportable segment as a separate segment, even if that segment did not satisfy the criteria for reportability in paragraph 13 in the prior period, unless the necessary information is not available and the cost to develop it would be excessive.
Two or more operating segments may be aggregated into a single operating segment if they have similar economic characteristics and are similar in the following areas.
Two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of this IFRS, the segments have similar economic characteristics, and the segments are similar in each of the following respects.
Generally, an operating segment has a segment manager who is directly accountable to and maintains regular contact with the chief operating decision maker to discuss operating activities, financial results, forecasts, or plans for the segment. .
If management judges that an operating segment identified as a reportable segment in the immediately preceding period is of continuing significance, information about that segment shall continue to be reported separately in the current period even if it no longer meets the criteria for reportability in paragraph 13.