Examples of using Segment reporting in English and their translations into Arabic
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(n) Segment reporting.
(iv) Update of Standard 18: Segment Reporting.
The segment reporting is presented in note 8.
Fund accounting and segment reporting.
Full segment reporting is provided for sources of funds segments. .
The IASB will examine borrowing costs, government grants,joint ventures and segment reporting.
Note 19: Segment Reporting.
Segment reporting by fund: financial performance as at 31 December 2012.
Note 19. Segment reporting.
Segment reporting is required to evaluate an entity ' s past performance and to make decisions about its future allocation of resources.
The IPSAS implementation team has agreed to produce segment reporting on a pillar(activity) basis rather than on a fund basis.
Full segment reporting is provided for sources of funds segments. .
Similar information on regular and other resources is provided in segment reporting note 6 to the financial statements on segment reporting.
(b) Segment reporting of the statement of financial performance for the year ended 31 December 2013.
General ledger accounting and consolidations:accounting entries, cost recoveries and allocations, segment reporting and consolidations.
Segment reporting is required to evaluate an entity ' s past performance and to make decisions about an entity ' s future allocation of resources.
FIN General ledger accounting and consolidations ERP Accounting entries,cost recoveries and allocations, segment reporting and consolidations.
The sections in the notes on segment reporting provide further details on how these core activities are managed and financed.
On the question of the European Union ' s endorsement criteria in relation to competitiveness, one of the panellistscited the example of endorsement of the IFRS 8 on segment reporting.
(e) Determining the format of the IPSAS-compliant financial statements, incorporating segment reporting and establishing the reporting entity boundaries for consolidation.
Accordingly, segment reporting information is presented on the basis of the source of funds and categorizes all of its activities into three distinct service segments: .
He highlighted various IFRS that were under consideration for endorsement and drew attention to an impact assessment that the European Commission had conducted withrespect to considerations for endorsement of IFRS 8, Segment Reporting.
Segment Reporting: IAS 14 establishes the principles for reporting financial information by segment and should be applied by all those entities whose equity or debt securities are publicly traded.
These documents cover such areas as property, plant and equipment, intangible assets, inventories, leasing, employee benefits, delivery principle, financial instruments, funding arrangements, impairment,provisions and contingent liabilities and segment reporting.
Segment reporting refers to reporting the income and expenditure, assets and liabilities of the Secretariat for each pillar of activity, allowing Member States to assess the performance of each discrete area of activity undertaken by the United Nations.
Elimination represents the accounting adjustment to remove the effect of internal UNDP cost-recovery revenue and general management support expense from total UNDP amounts(ref:UNDP Financial Statements, Segment Reporting- Statement of Financial Performance).
Accordingly, segment reporting information is presented on the basis of source of funds and categorizes all its activities into three distinct service segments namely:(i) regular budget activities,(ii) technical cooperation activities and(iii) other activities and special services.
IFRS 8- This standard is applicable for the accounting periods beginning on or after January 2009 and its adoption by ICAP is expectedshortly as the standard supersedes IAS 14(segment reporting) which was already adopted in the country.
Accounting policies and disclosure requirements for segment reporting have been developed in accordance with IPSAS 18, which establishes principles for reporting financial information by segments to help users of the financial statements to better understand UNIDO ' s past performance and to identify the resources allocated to support the major activities of the Organization.
The Secretariat is currently in communication with the External Auditor seeking his feedback on the justification of UNIDO-specific policies on a set of key IPSAS Standards and principles with the greatest impact on UNIDO operations,such as IPSAS 18(Segment reporting), IPSAS 20(Related party disclosures), and treatment of support cost income.