IAS14 - Segment Reporting

Thảo luận trong 'IAS' bắt đầu bởi Kuki, 9/2/08.

  1. Kuki

    Kuki New Member Hội viên mới

    Em xin mở đầu 8 đoạn của IAS14 , mời các bác ngâm cứu :
    IAS 14: Segment Reporting
    This IAS contains amendments resulting from the adoption of Commission Regulations (EC) No. 2238/2004 of 29 December 2004 and No. 2236/2004 of 29 December 2004.
    Objective
    The objective of this Standard is to establish principles for reporting financial information by segment - information about the different types of products and services an enterprise produces and the different geographical areas in which it operates - to help users of financial statements:
    (a) better understand the enterprise's past performance;
    (b) better assess the enterprise's risks and returns; and
    (c) make more informed judgements about the enterprise as a whole.
    Many enterprises provide groups of products and services or operate in geographical areas that are subject to differing rates of profitability, opportunities for growth, future prospects, and risks. Information about an enterprise's different types of products and services and its operations in different geographical areas - often called segment information - is relevant to assessing the risks and returns of a diversified or multinational enterprise but may not be determinable from the aggregated data. Therefore, segment information is widely regarded as necessary to meeting the needs of users of financial statements.
    Scope
    1. This Standard should be applied in complete sets of published financial statements that comply with International Accounting Standards.
    2. A complete set of financial statements includes a balance sheet, income statement, cash flow statement, a statement showing changes in equity, and notes, as provided in IAS 1, presentation of financial statements.
    3. This Standard should be applied by enterprises whose equity or debt securities are publicly traded and by enterprises that are in the process of issuing equity or debt securities in public securities markets.
    4. If an enterprise whose securities are not publicly traded prepares financial statements that comply with International Accounting Standards, that enterprise is encouraged to disclose financial information by segment voluntarily.
    5. If an enterprise whose securities are not publicly traded chooses to disclose segment information voluntarily in financial statements that comply with International Accounting Standards, that enterprise should comply fully with the requirements of this Standard.
    6. If a single financial report contains both consolidated financial statements of an enterprise whose securities are publicly traded and the separate financial statements of the parent or one or more subsidiaries, segment information need be presented only on the basis of the consolidated financial statements. If a subsidiary is itself an enterprise whose securities are publicly traded, it will present segment information in its own separate financial report.
    7. Similarly, if a single financial report contains both the financial statements of an enterprise whose securities are publicly traded and the separate financial statements of an equity method associate or joint venture in which the enterprise has a financial interest, segment information need be presented only on the basis of the enterprise's financial statements. If the equity method associate or joint venture is itself an enterprise whose securities are publicly traded, it will present segment information in its own separate financial report.
    Defintions
    Definitions from other international accounting standards
    8. The following terms are used in this Standard with the meanings specified in IAS 7, cash flow statements; IAS 8, net profit or loss for the period, fundamental errors and changes in accounting policies; and IAS 18, revenue:
    Operating activities are the principal revenue-producing activities of an enterprise and other activities that are not investing or financing activities.
    Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.
    Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an enterprise when those inflows result in increases in equity, other than increases relating to contributions from equity participants.
    Definitions of business segment and geographical segment
     
                   
  2. Kuki

    Kuki New Member Hội viên mới

    Ðề: IAS14 - Segment Reporting

    Bác nào English hay chữ đẹp , dịch giúp Kuki đoạn 7 này sang thuần Việt cái !!!
    Em thì dịch liều :
    Tương tự, nếu một báo cáo tài chính đơn bao gồm cả hai i) bản báo cáo tài chính của doanh nghiệp có chứng khoáng mua bán công khai và ii) báo cáo tài chính riêng của liên doanh liên kết theo phương pháp vốn chủ sở hữu mà doanh nghiệp có lãi tài chính , thì thông tin bộ phận chỉ cần trình bày trên báo cáo tài chính của doanh nghiệp . Nếu liên doanh liên kết theo phương pháp vốn chủ sở hữu đó có chứng khoán mua bán công khai thì họ sẽ trình bày thông tin bộ phận trên báo cáo tài chính riêng .
    Không biết có ổn không nữa ( vì đang phân vân single và separate, report và statements )
     
  3. Kuki

    Kuki New Member Hội viên mới

    Ðề: IAS14 - Segment Reporting

    Chờ lâu quá mà không ai giúp, nên post tiếp để .... hâm nóng topic

     
  4. buiminhphuc

    buiminhphuc New Member Hội viên mới

    Ðề: IAS14 - Segment Reporting

    Anh/chị ui sao ko attach file doc cho tiện à? :keomat:
     

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