IAS14 - Segment Reporting

[Kuki]

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

 

[Kuki]

Ðề: IAS14 - Segment Reporting

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.

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 )

 

[Kuki]

Ðề: IAS14 - Segment Reporting

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

9. The terms business segment and geographical segment are used in this Standard with the following meanings:
A business segment is a distinguishable component of an enterprise that is engaged in providing an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business segments. Factors that should be considered in determining whether products and services are related include:
(a) the nature of the products or services;
(b) the nature of the production processes;
(c) the type or class of customer for the products or services;
(d) the methods used to distribute the products or provide the services; and
(e) if applicable, the nature of the regulatory environment, for example, banking, insurance, or public utilities.
A geographical segment is a distinguishable component of an enterprise that is engaged in providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments. Factors that should be considered in identifying geographical segments include:
(a) similarity of economic and political conditions;
(b) relationships between operations in different geographical areas;
(c) proximity of operations;
(d) special risks associated with operations in a particular area;
(e) exchange control regulations; and
(f) the underlying currency risks.
A reportable segment is a business segment or a geographical segment identified based on the foregoing definitions for which segment information is required to be disclosed by this Standard.
10. The factors in paragraph 9 for identifying business segments and geographical segments are not listed in any particular order.
11. A single business segment does not include products and services with significantly differing risks and returns. While there may be dissimilarities with respect to one or several of the factors in the definition of a business segment, the products and services included in a single business segment are expected to be similar with respect to a majority of the factors.
12. Similarly, a geographical segment does not include operations in economic environments with significantly differing risks and returns. A geographical segment may be a single country, a group of two or more countries, or a region within a country.
13. The predominant sources of risks affect how most enterprises are organised and managed. Therefore, paragraph 27 of this Standard provides that an enterprise's organisational structure and its internal financial reporting system is the basis for identifying its segments. The risks and returns of an enterprise are influenced both by the geographical location of its operations (where its products are produced or where its service delivery activities are based) and also by the location of its markets (where its products are sold or services are rendered). The definition allows geographical segments to be based on either:
(a) the location of an enterprise's production or service facilities and other assets; or
(b) the location of its markets and customers.
14. An enterprise's organisational and internal reporting structure will normally provide evidence of whether its dominant source of geographical risks results from the location of its assets (the origin of its sales) or the location of its customers (the destination of its sales). Accordingly, an enterprise looks to this structure to determine whether its geographical segments should be based on the location of its assets or on the location of its customers.
15. Determining the composition of a business or geographical segment involves a certain amount of judgement. In making that judgement, enterprise management takes into account the objective of reporting financial information by segment as set forth in this Standard and the qualitative characteristics of financial statements as identified in the IASC framework for the preparation and presentation of financial statements. Those qualitative characteristics include the relevance, reliability, and comparability over time of financial information that is reported about an enterprise's different groups of products and services and about its operations in particular geographical areas, and the usefulness of that information for assessing the risks and returns of the enterprise as a whole.

 

[buiminhphuc]

Ðề: IAS14 - Segment Reporting

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