Examlex
Contextual models of development focus on
Operating Segment
A component of a business that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses related to transactions with other components of the same company.
Reportable Segment
A part of a company with distinguishable business activities from which it may generate revenues and incur expenses, and whose operating results are regularly reviewed by the company's chief operating decision-maker.
Quarterly Reports
Financial statements issued by companies every three months to provide investors and stakeholders with updates on their financial status and performance.
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