Statements (34)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Concept
|
| gptkbp:appliesTo |
gptkb:Public_Companies
|
| gptkbp:basisOfSegmentation |
Internal Organization
Management Approach |
| gptkbp:definedIn |
gptkb:IFRS_8_Operating_Segments
ASC 280 Segment Reporting |
| gptkbp:enables |
Assessment of future cash flows
Comparability across companies Transparency of operations |
| gptkbp:firstRequiredBy |
SFAS 14 (1976)
|
| https://www.w3.org/2000/01/rdf-schema#label |
Segment Reporting
|
| gptkbp:purpose |
Help users assess performance and risks
Provide information about different business activities |
| gptkbp:relatedTo |
gptkb:IFRS_8
gptkb:ASC_280 Financial Reporting |
| gptkbp:replacedBy |
SFAS 131 (1997)
|
| gptkbp:requires |
gptkb:US_Generally_Accepted_Accounting_Principles
gptkb:International_Financial_Reporting_Standards |
| gptkbp:requiresDisclosureOf |
Reconciliations to consolidated totals
Assets by segment Basis of segmentation Liabilities by segment Profit or loss by segment Revenue by segment |
| gptkbp:section |
Business Segment
Geographical Segment |
| gptkbp:targetUser |
gptkb:Regulators
Management Investors Analysts |
| gptkbp:bfsParent |
gptkb:ASC_280
gptkb:IAS_14_Segment_Reporting |
| gptkbp:bfsLayer |
7
|