independent segment
[ˌɪndɪˈpɛndənt ˈsɛɡmənt]
nounpl: independent segments
segmento independente
1. A distinct part or section of a business, organization, or system that operates autonomously with its own resources, management, and financial accountability
The company reorganized its operations into independent segments, each responsible for its own profit and loss.
A empresa reorganizou suas operações em segmentos independentes, cada um responsável por seu próprio lucro e prejuízo.
2. In finance and accounting, a reportable division of a company that generates revenues and incurs expenses
Under IFRS 8, the company must disclose information about each independent segment for financial reporting purposes.
De acordo com a IFRS 8, a empresa deve divulgar informações sobre cada segmento independente para fins de relatório financeiro.
3. A self-contained unit in technology or data processing that functions separately from other units
The software architecture consists of independent segments that communicate through defined interfaces.
A arquitetura do software consiste em segmentos independentes que se comunicam através de interfaces definidas.
This term is widely used in Brazilian and international corporate governance, particularly in multinational companies and large conglomerates. It reflects modern business organization practices emphasizing accountability, transparency, and operational autonomy. In Brazil, this concept became increasingly important with the adoption of IFRS (International Financial Reporting Standards) for corporate reporting.
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