Issuer and Operating segment: Difference between pages

Latest revision as of 13:47, 12 October 2022

Financial reporting - international financial reporting standards - IFRS 8.

Under IFRS 8 (Operating segments) an operating segment is a component of a reporting entity:

That engages in business activities from which it may earn revenues and incur expenses;
Whose operating results are reviewed regularly by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and
For which discrete financial information is available.

@@ Line 1: / Line 1: @@
-. ''Borrowing.''
+''Financial reporting - international financial reporting standards - IFRS 8.''
-In the borrowing context, a borrower is a company or other entity that borrows or raises capital via the financial markets through the issuance of securities.
+Under IFRS 8 (Operating segments) an operating segment is a component of a reporting entity:
+*That engages in business activities from which it may earn revenues and incur expenses;
-. ''Credit and debit cards.''
+*Whose operating results are reviewed regularly by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and
+*For which discrete financial information is available.
-A card issuer is any financial institution that issues, or causes to be issued, credit cards or debit cards.
 == See also ==
-* [[Bond mandate]]
+* [[Entity]]
-* [[Credit card]]
+* [[Financial reporting]]
-* [[Debit card]]
+* [[IFRS 8]]
-* [[Foreign Private Issuer]]
+* [[Reportable segment]]
-* [[Seasoned issuer]]
+* [[Segment]]
-* [[Securitisation Regulation]]
-* [[Security]]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:Cash_management]]
-[[Category:Financial_products_and_markets]]