Examlex
According to Freud,guilty feelings arise from the operation of the:
Operating Profit or Loss Test
A financial assessment that determines a company's profitability from its core business operations, excluding income and expenses from unusual, non-recurring, or financial activities.
Operating Segments
Components of a business for which separate financial information is available and is evaluated regularly by the entity's chief operating decision maker.
Reportable
Pertains to information or actions that need to be disclosed officially, usually due to regulatory requirements.
Reportable Segments
Parts of a business that are distinguishable by their operations, products, or services and are subject to review by the company's chief operating decision maker.
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