分部报告指以企业的经营分部和地区分部为主体编制的提供分部信息的财务报告。
分部报告(segmental reporting)是将一家公司所有分支机构的重要财务状况和经营成果等按地区、行业、产品等分解归类而编制的财务报告。
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... divisional report: 分部报告 divisional form: 事业部模式 Divisional Series: 分区系列赛 ...
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...Purchase Contracts) (13)SSAP 24:养老金费用会计(Accounting for Pension Costs) (14)SSAP 25:分部报告(Segmental Reporting) 2、会计准则委员会(ASB)自成立至1999年6月发布的财务报告准则公告: (1)FRS1[1996年修订]:现金流量表(Cash ...
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... 分部报告,业务部报告 line of business reporting 分部财务报告 Segment Reporting ; line of business reporting 分部业绩报告 divisional performance report ...
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分部报告的中外比较 Western Finance and Accounting
分部报告形式 The form of Segment Reporting
分部报告会计准则 segment reporting accounting standards
部分报告 partial report
分部业绩报告 divisional performance report
报告分部 reportable segment
分部财务报告 line of business reporting ; segment financial reporting
全部性能分析报告 exclusive performance analysis report
To make up the weakness, firms are required to present segment report usually.
对于合并报表存在的不足,国际上通行的解决办法是提供分部报告、披露分部信息。
参考来源 - 企业分部财务报告研究·2,447,543篇论文数据,部分数据来源于NoteExpress
提供分部报告信息的,还应披露该项资产所属的主要报告分部。
Where any segment of the reporting information is provided, the enterprise shall also disclose the segment of the main reporting to which this asset belongs to.
虽然证管会已要求分部报告,什麽出现在一份年度报告,往往是含糊或敷衍。
Though the SEC already requires segment reporting, what appears in an annual report often is vague or perfunctory.
此外本文还分析了分部报告在对多样化经营公司的信息披露上的作用和影响。
In addition we analyze the function and influence of segment report has on the information disclosure of diversified business companies.
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