Examlex
The consensus among trait researchers is that three broad traits are truly essential.
Segment Reporting
The practice of disclosing financial information from different areas or segments of a business, often required for public companies to provide transparency to investors.
AASB 8
An accounting standard that requires entities to report financial information by operating segments, enhancing the ability of users of financial statements to evaluate the performance of the segment and make decisions.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single entity.
Parent Entity Financial Statements
Financial reports that consolidate the financial performance and position of a parent company and its subsidiaries.
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