經(jīng)營部門是什么_2024年ACCA考試SBR知識點
有志者自有千計萬計，無志者只感千難萬難。acca考試有15門，同學(xué)們需能通過13門才能獲得acca證書。請報名成功的考生仔細(xì)閱讀報考資訊，在規(guī)定時間內(nèi)進(jìn)行報名繳費。今天整理了SBR科目Operating segments（經(jīng)營部門）相關(guān)知識點，詳見正文。
【內(nèi)容導(dǎo)航】
Operating segments-經(jīng)營部門
【知識點】
Operating segments-經(jīng)營部門
Operating segments-經(jīng)營部門
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 descrete financial information is available.
機(jī)會只對進(jìn)取有為的人開放，庸人永遠(yuǎn)無法光顧。以上就是為大家整理的SBR科目考試知識點了，2024年9月acca考試正在報名中，請大家認(rèn)真?zhèn)淇肌?/span>
注：以上來自24年基礎(chǔ)精講班-Keryn Yin第40講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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