المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Segment reporting



محاسب متخصص
08-11-2014, 06:25 AM
SEGMENT REPORTING
CONTENTS
Paragraph
Objective
Scope .................................................. .................................................. ...... 1–7
Definitions .................................................. ................................................ 8–11
Reporting by Segments .................................................. ............................. 12–26
Reporting Structures .................................................. .......................... 14–16
Service Segments and Geographical Segments ..................................... 17–22
Multiple Segmentation .................................................. ....................... 23
Reporting Structures not Appropriate .................................................. . 24–26
Definitions of Segment Revenue, Expense, Assets, Liabilities and
Accounting Policies .................................................. ............................ 27–42
Attributing Items to Segments .................................................. ............ 28–32
Segment Assets, Liabilities, Revenue and Expense ............................... 33–42
Segment Accounting Policies .................................................. .................... 43–46
Joint Assets .................................................. ............................................... 47–48
Newly Identified Segments .................................................. ........................ 49–50
Disclosure .................................................. ................................................. 51–75
Additional Segment Information .................................................. ........ 65–66
Other Disclosure Matters .................................................. .................... 67–73
Segment Operating Objectives .................................................. ........... 74–75
Effective Date .................................................. ........................................... 76–77