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IAS 14 Segment Reporting is a former International Accounting Standard that was fully withdrawn in 2009 and superseded by IFRS 8 Operating Segments. IAS 14 set guidelines on disclosing information by business segment in a company's financial statements. [1]
Segment reporting: a new standard, IFRS 8 Segment Reporting, was issued in 2006. Fair value option: US GAAP was amended to include the fair value option in 2007. Joint ventures: IFRS 11 Joint Arrangements was issued in 2011. Income tax: A joint exposure draft was published in 2009. [13]
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
Segment EBITDA of $271 million decreased 4.3% with segment EBITDA margin of 12.9%, down 40 basis points year over year. Adjusted EPS of $1.61 beat the consensus estimate of $1.55.
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
The automotive segment posted a 6% fall in revenue, while the mobile unit saw a 2% decline. (Reporting by Priyanka.G in Bengaluru and Juby Babu in Mexico City; Editing by Shilpi Majumdar) Show ...
NextEra Energy dropped 1.6% after reporting a decline in its fourth-quarter profit, hurt by weakness in its renewables segment. Later in the day, markets will assess a preliminary private survey ...
Market segmentation is the process of dividing mass markets into groups with similar needs and wants. [2] The rationale for market segmentation is that in order to achieve competitive advantage and superior performance, firms should: "(1) identify segments of industry demand, (2) target specific segments of demand, and (3) develop specific 'marketing mixes' for each targeted market segment ...