Examlex
The term ________ refers to the capability of seeing the data in smaller and smaller units.
IFRS 8
An International Financial Reporting Standard that requires companies to report financial information by business segment to provide a clearer understanding of a company’s performance.
Operating Segment
A component of an enterprise that engages in business activities earning revenues and incurring expenses, whose operating results are regularly reviewed by the enterprise's chief operating decision maker.
Quantitative Threshold
A specified numerical limit or benchmark that must be met or exceeded, often used in contexts like financial regulation or performance measurement.
Reportable
Refers to information or actions that must be disclosed to regulatory authorities or in financial statements according to legal or regulatory requirements.
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