segment reporting
[SEG-muhnt ri-POR-ting]
noun
relatório por segmento
1. The practice of dividing a company's financial information into segments based on business lines, geographic regions, or other relevant categories for reporting and analysis purposes
Segment reporting helps investors understand the profitability of each business division separately.
O relatório por segmento ajuda os investidores a entender a lucratividade de cada divisão de negócio separadamente.
2. A financial disclosure requirement under accounting standards (IFRS 8 or ASC 280) mandating companies to report financial performance by operating segments
The company's segment reporting shows that the European division generated 40% of total revenues.
O relatório por segmento da empresa mostra que a divisão europeia gerou 40% das receitas totais.
Segment reporting is a critical component of corporate financial transparency in both Brazil and the USA. In Brazil, companies listed on B3 (Brasil, Bolsa, Balcão) must comply with IFRS 8 requirements. In the USA, SEC-listed companies follow ASC 280. This practice became particularly important post-Sarbanes-Oxley Act (2002) in the USA and with increased IFRS adoption in Brazil, reflecting global emphasis on corporate governance and investor protection.
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