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  2. IAS 14 - Wikipedia

    en.wikipedia.org/wiki/IAS_14

    What information to report for each segment: this might range from a single number for sales revenue to complete income statements and balance sheets per segment. The definitions of segment numbers. While numbers such as 'profit' and 'sales revenue' are well defined at company level in accounting standards, this is not necessarily true for ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983: January 1, 2005: N/A IAS 16: Accounting for Property, Plant and Equipment (1982) Property, Plant and Equipment (1993) 1982 January 1, 1983 ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...

  5. Smartsheet (SMAR) Q2 2025 Earnings Call Transcript - AOL

    www.aol.com/finance/smartsheet-smar-q2-2025...

    We ended the quarter with a dollar-based net retention rate inclusive of all our customers of 113%. The full churn rate increased slightly due to elevated churn rates in our smaller customer ...

  6. Market segmentation - Wikipedia

    en.wikipedia.org/wiki/Market_segmentation

    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 ...

  7. WD-40 (WDFC) Q1 2025 Earnings Call Transcript - AOL

    www.aol.com/wd-40-wdfc-q1-2025-011510990.html

    Therefore, our guidance for fiscal year 2025 is unchanged, and we are estimating net sales growth for the pro forma 2024 results is projected to be between 6% and 11%, with net sales between 600 ...

  8. 4 Breakout Growth Stocks You Can Buy and Hold for the Next Decade

    www.aol.com/4-breakout-growth-stocks-buy...

    That growth is being led by its software platform segment, which saw revenue soar 66% year over year. The company, whose primary business is a platform for gaming apps, has seen its growth surge ...

  9. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Reporting Accounting Changes in Interim Financial Statements: March 1975: Replaced by SFAS No. 154 4: Reporting Gains and Losses from Extinguishment of Debt: March 1975: Rescinded by SFAS No. 145 5: Accounting for Contingencies: March 1975: Amended by SFAS No. 11, 112 and 114 6: Classification of Short-Term Obligations Expected to Be Refinanced ...