segment operatiu

Terminologia comptable de les NIIF

• ca
  segment operatiu
• es
  segmento operativo
• en
  operating segment
• norma IFRS8
• An operating segment is a component of an entity:
  • (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity),
  • (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and
  • (c) for which discrete financial information is available.