Examlex
Building and farming on a flood plain decreases the land's ability to absorb flood waters.
Operating Segment
A part of a company that participates in commercial operations, generating income and bearing costs, which encompasses transactions and financial activities with other sectors of the same company.
Separate Disclosures
Financial reporting that provides detailed information separately for each significant item.
Total Assets
The sum of all owned resources and investments of value that a company or individual has.
IFRS 8
An International Financial Reporting Standard that focuses on operating segments, requiring certain disclosures about an entity's products, services, and geographical areas.
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