Operating Segments & Related Party at University Of Greenwich | Flashcards & Summaries

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Lernmaterialien für operating segments & related party an der University of Greenwich

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return on assets

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profit / assets x 100

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Reportable segment definition 
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If r/p/l/a greater than 10% of total r/p/l/a
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Strengths 


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- effect investment 

- revenue derives from a number of sources 

- diff segments diff potential for profitability 

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weaknesses 

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- reconciliation difficult to understand 

- non requirement for country by country reporting 

- doesn't define when for profit (before after tax)

- segments differ from operating analysis in narrative section 

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profit margin

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profit/revenue x 100

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asset turnover

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revenue/assets

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Operating segment definition
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Component of entity - engages business activities from which earn revenue or incur expenses 
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Is a segment reportable?

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10% x total 

revenue profit loss assets 

75% x total external revenue 

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what is related party disclosure?

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transfer of resources, services, obligations between reporting entity & related party

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who is a related party?

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- other party has control / influence 

- key management personnel & close family (spouse / spouse's child / child / grandchild)

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related parties must disclose...


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- nature of relationship 

- nature of transaction (terms & conditions)

-  amount in SPL SFP

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IFRS 8 requires disclosure of... 

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- general info 

- info about reportable segments 

- reconciliations

- entity wide info 

(need to expand on all)

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Beispielhafte Karteikarten für deinen operating segments & related party Kurs an der University of Greenwich - von Kommilitonen auf StudySmarter erstellt!

Q:

return on assets

A:

profit / assets x 100

Q:
Reportable segment definition 
A:
If r/p/l/a greater than 10% of total r/p/l/a
Q:

Strengths 


A:

- effect investment 

- revenue derives from a number of sources 

- diff segments diff potential for profitability 

Q:

weaknesses 

A:

- reconciliation difficult to understand 

- non requirement for country by country reporting 

- doesn't define when for profit (before after tax)

- segments differ from operating analysis in narrative section 

Q:

profit margin

A:

profit/revenue x 100

Mehr Karteikarten anzeigen
Q:

asset turnover

A:

revenue/assets

Q:
Operating segment definition
A:
Component of entity - engages business activities from which earn revenue or incur expenses 
Q:

Is a segment reportable?

A:

10% x total 

revenue profit loss assets 

75% x total external revenue 

Q:

what is related party disclosure?

A:

transfer of resources, services, obligations between reporting entity & related party

Q:

who is a related party?

A:

- other party has control / influence 

- key management personnel & close family (spouse / spouse's child / child / grandchild)

Q:

related parties must disclose...


A:

- nature of relationship 

- nature of transaction (terms & conditions)

-  amount in SPL SFP

Q:

IFRS 8 requires disclosure of... 

A:

- general info 

- info about reportable segments 

- reconciliations

- entity wide info 

(need to expand on all)

operating segments & related party

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