segment reporting 中文意思是什麼
segment reporting
解釋
部門別損益報告問題-
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
Testing and reporting performance results of cardiac rhythm and st segment measurement algorithms
心律和竇性心動過速分段測量結果檢驗和報告 -
Part five, analysis of segment reporting. this part concerns the analysis of segment reporting. and through a case study, illustrate the business analysis, accounting analysis and financial analysis of segment reporting
第五部分:分部報告的分析與利用分部報告的目的是幫助會計信息使用者更好地評估企業的風險和收益，從整體上對企業的經營情況作出更準確的判斷。 -
Hitherto, reporting segment information has been an international convention. many countries have issued standards and systems to regulate the disclosing of segment information
迄今為止，報告分部信息已成為國際慣例，許多國家發布準則和制度規范分部信息的披露。 -
Then i discuss the importance of segment reporting by depicting its impact on stock market, indirect financing market, macro - control and internal management part two, segment information ' s quality and principles of disclosure
因此分部報告應運而生。然後從分部報告對我國股票市場、間接融資市場、國家宏觀管理和集團內部管理四個方面來論述分部報告在我國的現實意義。 -
Part four, the current situation of the disclosure of segment information in our country and my suggestions. although the accounting standard - segment reporting draft has improved in several aspects, there are still a lot to be considered
本文著重討論了分部報告的主體、分部的劃分、分部報告的報告形式、報告分部的確定、分部報告的信息內容和分部報告的會計政策等問題。 -
Then i make some suggestions for our segment reporting standards through drawing on the experiences of other countries. in this thesis, the discussion on segment reporting is divided in five parts
我國對分部信息的披露還處于起步階段，如何規范分部信息的披露，是一個迫切而具有現實意義的問題。
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