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SIBIS is a type of positive punishment procedure.
Operating Segments
Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.
Reportable
Information or data that must be disclosed or submitted as required by law, regulations, or organizational policies.
Reportable Segment
A component of a business that can generate revenues and expenses and is regularly reviewed by the company's chief operating decision-maker for performance assessment.
Operating Segment
A component of a business that engages in business activities from which it may earn revenues and incur expenses, whose operating results are regularly reviewed by the company’s chief operating decision maker.
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