Segmented financial information:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
1990
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 81 S |
| ISBN: | 9264234101 9264134107 |
Internformat
MARC
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| 650 | 4 | |a Financial statements | |
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Datensatz im Suchindex
| _version_ | 1804118581399519232 |
|---|---|
| adam_text | SEGMENTATED FINANCIAL INFORMATION
TABLE OF CONTENTS
Page
I. INTRODUCTION 7
II. PURPOSE OF SEGMENTED FINANCIAL REPORTING 9
1. Introduction 9
2. The uses of segmented financial information 9
3. Empirical evidence 12
4. Non-segmental disaggregated information 12
III. POSSIBLE PROBLEM AREAS 14
1. Cost 14
2. Competitive disadvantage 14
3. Commercial confidentiality 15
k. Technical issues 15
5. Interpreting segmented information 16
IV. THE STRUCTURE OF SEGMENTED REPORTS 18
1. Introduction 18
2. Segmented statements to be prepared 18
3. Relationship between the segmented and the
aggregated financial statements 18
4. Level of segmentation within statements 19
5. Elements of segmented financial statements 20
6. Additional information 20
v- SCOPE OF THE REQUIREMENTS 21
I. SEGMENT IDENTIFICATION 23
1. Introduction 23
2. Dimensions of segmentation 23
3. Bases of segmentation 25
4. Determining reportable segments 29
VII. MEASUREMENT ISSUES 32
1. General accounting policies 32
2. Inter-segment sales 32
3. Joint costs 35
4. Joint assets 37
VIII. LEVEL OF SEGMENTATION WITHIN THE FINANCIAL
STATEMENTS AND AMOUNT OF DISCLOSURE 39
I. Introduction 39
e. The income statement 39
3. The balance sheet 45
4. Reconciliations 46
5. Additional segmented disclosures 46
6. Segment description 47
7. Accounting policies 47
8. Inter-segment investments 48
9. Presentation 48
10. Figures 48
II. Disclosure 49
IX. AUDITING SEGMENTED INFORMATION 50
NOTES AND REFERENCES 51
ANNEX: INTERNATIONAL AND NATIONAL PRONOUNCEMENTS 53
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV004404006 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.I56 HG4028.B2 |
| callnumber-search | HF5686.I56 HG4028.B2 |
| callnumber-sort | HF 45686 I56 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 QP 822 QP 826 |
| ctrlnum | (OCoLC)24502327 (DE-599)BVBBV004404006 |
| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV004404006 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:12:34Z |
| institution | BVB |
| institution_GND | (DE-588)5157-3 |
| isbn | 9264234101 9264134107 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002732819 |
| oclc_num | 24502327 |
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| owner_facet | DE-19 DE-BY-UBM DE-473 DE-BY-UBG DE-703 DE-355 DE-BY-UBR DE-706 |
| physical | 81 S |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| record_format | marc |
| spelling | Segmented financial information Organisation for Economic Co-operation and Development Paris 1990 81 S txt rdacontent n rdamedia nc rdacarrier Multinationales Unternehmen Disclosure in accounting Diversification in industry Accounting Financial statements International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Segment-Bilanz (DE-588)4369028-2 gnd rswk-swf Diversifikation (DE-588)4012539-7 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 s DE-604 Diversifikation (DE-588)4012539-7 s Rechnungslegung (DE-588)4128343-0 s Segment-Bilanz (DE-588)4369028-2 s OECD Sonstige (DE-588)5157-3 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002732819&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Segmented financial information Multinationales Unternehmen Disclosure in accounting Diversification in industry Accounting Financial statements International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd Segment-Bilanz (DE-588)4369028-2 gnd Diversifikation (DE-588)4012539-7 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4369028-2 (DE-588)4012539-7 (DE-588)4367663-7 |
| title | Segmented financial information |
| title_auth | Segmented financial information |
| title_exact_search | Segmented financial information |
| title_full | Segmented financial information Organisation for Economic Co-operation and Development |
| title_fullStr | Segmented financial information Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Segmented financial information Organisation for Economic Co-operation and Development |
| title_short | Segmented financial information |
| title_sort | segmented financial information |
| topic | Multinationales Unternehmen Disclosure in accounting Diversification in industry Accounting Financial statements International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd Segment-Bilanz (DE-588)4369028-2 gnd Diversifikation (DE-588)4012539-7 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| topic_facet | Multinationales Unternehmen Disclosure in accounting Diversification in industry Accounting Financial statements International business enterprises Accounting Rechnungslegung Segment-Bilanz Diversifikation International Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002732819&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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