Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Entities whose equity or debt securities are publicly traded
|
| gptkbp:fullName |
International Accounting Standard 14: Segment Reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 14 Segment Reporting
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:primarySegmentReportingFormat |
Business or geographical segments
|
| gptkbp:purpose |
To establish principles for reporting financial information by segment
|
| gptkbp:replacedBy |
gptkb:IFRS_8_Operating_Segments
|
| gptkbp:requiresDisclosureOf |
Segment assets
Basis of inter-segment pricing Primary and secondary segment information Reconciliations to entity totals Segment liabilities Segment result Segment revenue |
| gptkbp:secondarySegmentReportingFormat |
Business or geographical segments
|
| gptkbp:standardNumber |
IAS 14
|
| gptkbp:startDate |
1 July 1998
|
| gptkbp:status |
Withdrawn
|
| gptkbp:subject |
gptkb:Segment_Reporting
|
| gptkbp:withdrawn |
1 January 2009
|
| gptkbp:bfsParent |
gptkb:IFRS_8_Operating_Segments
|
| gptkbp:bfsLayer |
6
|