Segment

1. Markets - organisations - activities - noun.

Any part into which a whole market, organisation or activity is divided, or can be divided.

2. Financial reporting - reporting entities - operations - IFRS 8.

A part of a reporting entity's operations that is separately identifiable and is reviewed by senior management as a separate part.

3. Verb.

To divide something into parts.

Usually for the purposes of better understanding, or better management.

See also

• Branch
• Financial reporting
• IFRS 8
• Not-for-profit
• Operating segment
• Operations
• Reportable segment
• Reporting entity
• Sector
• Segmentation
• Tranche
• Unit