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Segmentberichterstattung SOST f CONT

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Esempi dal web (non verificati dalla Redazione di PONS)

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a Die Werte der Vorjahresvergleichsperioden wurden aufgrund der Anwendung des geänderten IAS 19 und der Änderung in der Segmentberichterstattung aufgrund des geänderten Ausweises der Bereiche Group Technology und Global Network Factory zum 1. Januar 2013 rückwirkend angepasst.
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www.zwischenbericht.telekom.com
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a The prior-year comparatives were adjusted retrospectively due to the application of IAS 19 ( amended ) and the change in segment reporting resulting from the change in disclosure of Group Technology and the Global Network Factory as of January 1, 2013.
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In der folgenden Tabelle werden die Auswirkungen der Veränderungen des Konsolidierungskreises auf die Konzern-Gewinn- und Verlustrechnung und die Segmentberichterstattung für die ersten neun Monate des Geschäftsjahres 2011 dargestellt:
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www.zwischenbericht.telekom.com
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The following table shows the effect of changes in the composition of the Group on the consolidated income statement and segment reporting for the first nine months of 2011:
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In der folgenden Tabelle werden die Auswirkungen der Veränderungen des Konsolidierungskreises auf die Konzern-Gewinn- und Verlustrechnung und die Segmentberichterstattung für das erste Quartal 2011 dargestellt.
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www.zwischenbericht.telekom.com
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The following table shows the effect of changes in the composition of the Group on the consolidated income statement and segment reporting for the first half of 2011.
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Im Rahmen dieses Projekts hatte der IASB Unterschiede zwischen IAS 14 Segmentberichterstattung und SFAS 131 Angabe der Segmente eines Unternehmens und verwandter Informationen herausgefunden, die Ergebnisse akademischer Forschung zur Segmentberichterstattung gesichtet (v.a. im Hinblick auf SFAS 131) und mit Abschlussnutzern getagt.
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www.iasplus.com
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As part of the project, the IASB identified differences between IAS 14 Segment Reporting and SFAS 131 Disclosures about Segments of an Enterprise and Related Information, reviewed academic research findings on segment reporting, in particular relating to the implementation of SFAS 131, and had meetings with users of financial statements.
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Zusammenspiel von Segmentberichterstattung, Goodwill-Allokation und zukünftiger Impairmenttest,
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www.pwc.de
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Interaction of segment reporting, goodwill allocation and future impairment tests,
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