Segment reporting:
Saved in:
| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
1997
|
| Edition: | Rev. |
| Series: | International Accounting Standard
14 |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 48 S. |
| ISBN: | 0905625536 |
Staff View
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Record in the Search Index
| _version_ | 1804126130135891968 |
|---|---|
| adam_text | IAS 14 (revised 1997)
Contents
International Accounting Standard IAS 14 (revised 1997)
Segment Reporting
Objective
Scope Paragraphs 1 7
Definitions 8 25
Definitions from Other International Accounting Standards 8
Definitions of Business Segment and Geographical Segment 9 15
Definitions of Segment Revenue, Expense, Result, Assets,
and Liabilities 16 25
IDENTIFYING REPORTABLE SEGMENTS 26 43
Primary and Secondary Segment Reporting Formats 26 30
Business and Geographical Segments 31 33
Reportable Segments 34 43
SEGMENT ACCOUNTING POLICIES 44 48
DISCLOSURE 49 83
Primary Reporting Format 50 67
Secondary Segment Information 68 72
Illustrative Segment Disclosures 73
Other Disclosure Matters 74 83
EFFECTIVE DATE 84
APPENDICES
1. Segment Definition Decision Tree
2. Illustrative Segment Disclosures
3. Summary of Required Disclosure
7
|
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:12:33Z |
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| isbn | 0905625536 |
| language | English |
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| physical | 48 S. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
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| series | International Accounting Standard |
| series2 | International Accounting Standard |
| spelling | International Accounting Standards Committee Verfasser (DE-588)214691-5 aut Segment reporting [International Accounting Standards Committee] Rev. London 1997 48 S. txt rdacontent n rdamedia nc rdacarrier International Accounting Standard 14 International Accounting Standard 14 (DE-604)BV006551581 14 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007814621&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Segment reporting International Accounting Standard |
| title | Segment reporting |
| title_auth | Segment reporting |
| title_exact_search | Segment reporting |
| title_full | Segment reporting [International Accounting Standards Committee] |
| title_fullStr | Segment reporting [International Accounting Standards Committee] |
| title_full_unstemmed | Segment reporting [International Accounting Standards Committee] |
| title_short | Segment reporting |
| title_sort | segment reporting |
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