| 单词 | segmental reporting |
| 释义 | segmental reporting segmental reporting1. The disclosure in the annual accounts and report of certain results of major business, and geographic segments of a diversified group of companies. The argument for segmental reporting is that the disclosure of profitability, risk, and growth prospects for individual segments of a business will be of use to investors. Under International Financial Reporting Standard 8, Operating Segments, listed companies should disclose, for both business segments and geographic segments, total assets and liabilities, profit or loss before tax, and revenue and investment information. Entities should also disclose how segments are defined and how transactions between segments are measured. SEHK Abbreviation for Stock Exchange of Hong Kong. SeeHong Kong Stock Exchange. |
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