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INCOME STATEMENT APPROACH [2 records]
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
Record 2 - internal organization data 2008-03-26
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- deferral method of tax allocation
1, record 2, English, deferral%20method%20of%20tax%20allocation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- deferral method of accounting for income taxes 2, record 2, English, deferral%20method%20of%20accounting%20for%20income%20taxes
correct
- income statement approach 2, record 2, English, income%20statement%20approach
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The method of applying tax allocation where the tax effect applicable to timing differences is considered to represent the deferral to future periods of a benefit obtained or expenditure currently incurred. 3, record 2, English, - deferral%20method%20of%20tax%20allocation
Record number: 2, Textual support number: 1 OBS
[Under the deferral method,] adjustments are not made to accumulated amounts to reflect changes in tax rates. 3, record 2, English, - deferral%20method%20of%20tax%20allocation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode du report d'impôts fixe
1, record 2, French, m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20fixe
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode du report fixe pour la comptabilisation des impôts sur les bénéfices 1, record 2, French, m%C3%A9thode%20du%20report%20fixe%20pour%20la%20comptabilisation%20des%20imp%C3%B4ts%20sur%20les%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Mode d'application de la méthode du report d'impôts selon lequel les effets des écarts temporaires entre le résultat comptable et le résultat fiscal sont déterminés et constatés au moyen des taux d'imposition et des lois en vigueur au moment où naissent les écarts temporaires, et les passifs ou actifs d'impôts futurs (ou différés) qui en découlent ne font pas l'objet d'ajustements au cours des exercices suivants, même en cas de modification des taux d'imposition ou des lois fiscales. 1, record 2, French, - m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20fixe
Record 2, Spanish
Record 2, Textual support, Spanish
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