TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MANAGEMENT APPROACH SEGMENT REPORTING [1 record]
Record 1 - internal organization data 2008-11-13
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- management approach to segment disclosures
1, record 1, English, management%20approach%20to%20segment%20disclosures
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- management approach to segment reporting 2, record 1, English, management%20approach%20to%20segment%20reporting
correct
- management approach 3, record 1, English, management%20approach
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The IFRS (International Financial Reporting Standard) requires an entity to adopt the "management approach" to reporting on the financial performance of its operating segments. Generally, the information to be reported would be what management uses internally for evaluating segment performance and deciding how to allocate resources to operating segments. Such information may be different from what is used to prepare the income statement and balance sheet. The IFRS therefore requires explanations of the basis on which the segment information is prepared and reconciliations to the amounts recognised in the income statement and balance sheet. 2, record 1, English, - management%20approach%20to%20segment%20disclosures
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- sectorisation organisationnelle
1, record 1, French, sectorisation%20organisationnelle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- segmentation organisationnelle 1, record 1, French, segmentation%20organisationnelle
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Pour l'établissement des informations sectorielles à présenter dans les états financiers, méthode servant à déterminer le mode de sectorisation, fondée sur la façon dont la direction organise les différents secteurs à l'intérieur de l'entreprise aux fins de la prise de décisions touchant l'exploitation et de l'évaluation de la performance. 1, record 1, French, - sectorisation%20organisationnelle
Record 1, Spanish
Record 1, Textual support, Spanish
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