Operational segment of the enterprise
5. An operating segment is a component of an enterprise:
(a) that is involved in activities from which it can generate revenues and incur expenses (including revenues and expenses related to operations with other components of the same enterprise),
(b) the operating results of which are regularly reviewed by the manager responsible for operational decisions in order to make decisions regarding resources to be allocated to the segment and to assess the results of its activities, and
(c) for which discrete financial information is available.
An operating segment may carry out types of activities that have not yet generated revenue, for example, start-up operations may be considered operating segments before revenue is earned.
Source: International Financial Reporting Standard (IFRS) 8 "Operating Segments" (July 18, 2012 edition) (implemented in the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n)
Морфология
Род
Понятие «сегмент предприятия операционный» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | сегмента предприятия операционного | сегментов предприятия операционных |
| Д | сегменту предприятия операционному | сегментам предприятия операционным |
| В | сегмент предприятия операционный | сегменты предприятия операционные |
| Т | сегментом предприятия операционным | сегментами предприятия операционными |
| П | сегменте предприятия операционном | сегментах предприятия операционных |