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1 segment reporting
Englisch-Deutsch Fachwörterbuch der Wirtschaft > segment reporting
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2 segment reporting principles
segment reporting principles ACC, FIN Grundsätze mpl der Segmentberichterstattung (IAS 14; DRS 3 = GAS 3; § 297 I HGB)Englisch-Deutsch Fachwörterbuch der Wirtschaft > segment reporting principles
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3 business segment reporting
business segment reporting ACC, ADMIN, MGT Geschäftsfeld-Berichterstattung f, Geschäftsfeld-Reporting n, Berichterstattung f über einzelne Geschäftsbereiche, Segmentberichterstattung fEnglisch-Deutsch Fachwörterbuch der Wirtschaft > business segment reporting
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4 selective segment reporting
Englisch-Deutsch Fachwörterbuch der Wirtschaft > selective segment reporting
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5 primary reporting format
primary reporting format (jarg) ACC primäres Berichtsformat n, (jarg) Primärformat n (IAS 14 segment reporting, with extensive reporting requirements; Segmentberichterstattung, mit umfassenden Berichtspflichten; Gegensatz: sekundäres Berichtsformat, Sekundärformat; opposite: secondary reporting format)Englisch-Deutsch Fachwörterbuch der Wirtschaft > primary reporting format
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6 secondary reporting format
secondary reporting format ACC sekundäres Berichtsformat n, eingeschränktes Berichtsformat n, (jarg) Sekundärformat n (IAS 14 segment reporting; with limited reporting requirements, mit vereinfachten Berichtspflichten; Gegensatz: Primärformat, primäres Berichtsformat = primary reporting format)Englisch-Deutsch Fachwörterbuch der Wirtschaft > secondary reporting format
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7 DPP
DPP (Abk. für 1. direct product profitability, 2. Director of Public Prosecutions) 1. ECON, S&M Nettoproduktgewinn m (segment reporting); 2. LAW Oberstaatsanwalt m -
8 risk and return approach
risk and return approach ACC Risiken und Chancen-Ansatz m, Risk-and-return-Ansatz m, Risk-and-reward-Ansatz m (IAS 14; risk-based segment reporting: criteria and format; risikobezogenes Segmentbildungskriterium; synonymous: risk and reward approach)Englisch-Deutsch Fachwörterbuch der Wirtschaft > risk and return approach
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9 risk and reward approach
risk and reward approach ACC Risiken und Chancen-Ansatz m, Risk-and-reward-Ansatz m, Risk-and-return-Ansatz m (IAS 14; risk-based segment reporting: criteria and format; risikobezogenes Segmentbildungskriterium; synonymous: risk and return approach)Englisch-Deutsch Fachwörterbuch der Wirtschaft > risk and reward approach
См. также в других словарях:
Segment Reporting — ⇡ Segmentberichterstattung … Lexikon der Economics
segment reporting — In the notes to *financial statements, an analysis of *sales, *employees, *net assets or other items by geographical area, market sector, or *di vision … Auditor's dictionary
Business Segment Reporting — Giving separate accounts of a company s individual divisions, subsidiaries or other segments. In an annual report, the purpose of business segment reporting is to provide an accurate picture of a public company s performance to its shareholders.… … Investment dictionary
business segment reporting — reporting the results of the separate divisions or subsidiaries ( subsidiary) of a business. Bloomberg Financial Dictionary … Financial and business terms
Сегментная отчетность (SEGMENT REPORTING) — Ежегодное раскрытие финансовой информации в разрезе отчетных промышленных сегментов компании, ее внешнеторговых операций и экспортных продаж, а также основных заказчиков Называется также Отчетностью по направлениям бизнеса (Line of Business… … Словарь терминов по управленческому учету
Segment tree — In computer science, a segment tree is a tree data structure for storing intervals, or segments. It allows querying which of the stored segments contain a given point. It is, in principle, a static structure; that is, its content cannot be… … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Отчетность по направлениям бизнеса (LINE OF BUSINESS REPORTING) — См. Сегментированная отчетность (Segment Reporting) … Словарь терминов по управленческому учету
segmental reporting — An alternative term for *segment reporting … Auditor's dictionary
National Incident Based Reporting System — Federal Bureau of Investigation Common name Federal Bureau of Investigation Abbreviation FBI … Wikipedia
Line segment intersection — In computational geometry, the line segment intersection problem supplies a list of line segments in the plane and asks us to determine whether any two of them intersect, or cross.Naive algorithms examine each pair of segments, but this is highly … Wikipedia