segmental reporting 中文意思是什麼
segmental reporting
解釋
分部報告-
The latest disclosure package covers cash flow statements, market risk exposure and segmental reporting
最新的披露方案涵蓋現金流量表市場風險及分類報告。 -
So in chapter 2, firstly the author point out the shortages of current provisions and then the opinions and suggestions on the main contents of the segmental report are presented, such as the basis of recognizing segments, the identification of reportable segments, the format and period of segmental report, the contents of segmental information and the methods iv 31 of analyzing the segmental report, etc. for accountants to get non - consolidated information of a company ' s or an enterprise group ' s subsidiaries by geography and industry, an operating scheme is needed to guide the segmental reporting
在本文的第二章中作者對分部報告準則中的幾個重要的問題進行探討，對分部的報告主體、分部的劃分標準、可報告分部的確定、分部報告披露內容、期間及形式以及如何對分部報告作財務分析進行了分析及論述，闡明了自己的意見，提出了改進建議。為了便於財務人員收集數據，得到非合併信息，我們需要一個具體的操作方案來指導分部報告的編制。
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