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Thuật ngữ IFRS: Operating segment
Bộ phận kinh doanh
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 1.826
Cập nhật: 29/11/2024
Operating segment là gì?
Operating (Bộ phận kinh doanh) được định nghĩa là một phần của đơn vị:
(a) tham gia vào các hoạt động kinh doanh mà từ đó có thể phát sinh doanh thu và chi phí (bao gồm các khoản doanh thu và chi phí liên quan đến giao dịch với các bộ phận khác của cùng một đơn vị,
(b) có kết quả hoạt động thường xuyên được xem xét bởi người ra quyết định điều hành chủ chốt của đơn vị, đưa ra quyết định về các nguồn lực được phân bổ cho bộ phận và đánh giá hiệu quả của nó, và
(c) thông tin tài chính của bộ phận đó là riêng biệt và sẵn có.
XEM THÊM CÁC THUẬT NGỮ KHÁC: