Business segment reporting

Business segment reporting

Reporting the results of the separate divisions or subsidiaries of a business.

Line-of-Business Reporting

A convention some companies use in their financial statements in which they report information by sector. For example, a single publicly-traded company that engages in agriculture, mining, and manufacturing may report revenue, sales, and profits/losses for each field individually. This allows a company to show its investors what parts of the company are performing better relative to the others. It also prevents one sector that is overperforming or underperforming from unduly influencing a financial statement.
References in periodicals archive ?
The Financial Accounting Standards Board (FASB) will review the issues raised by the Post-Implementation Review of its business segment reporting standard with its stakeholders and the staff of the U.
is making available to interested persons five years of historical selected financial information in the format of the revised business segment reporting reflected in Steelcase's 2007 Form 10-K.
classified as a corporate item for business segment reporting purposes.
RPM experienced balanced growth between its two operating segments, with the industrial business segment reporting an increase of one percent over last year's first quarter results, and the consumer business segment reporting an increase of more than two percent over the same period last year, according to the company.
In the short term, he says executives must deal with FASB Statement 131 on business segment reporting and must continue to find shareholder value, which he calls "the driver in all our businesses.
The International Accounting Standards Committee published revised standards on business segment reporting and presentation of financial statements.
ET to present Lincoln's revised statistical supplement incorporating the changes in the business segment reporting.
Effective with the quarter ending March 31, 2010, the Company has realigned its business segment reporting structure to reflect changes to its internal management and organizational structure over the past year.
The purpose of providing the additional information for the quarter ended December 31, 2005 is to familiarize the public with SunTrust's enhanced consolidated and business segment reporting that will be provided in the Company's quarterly earnings announcements going forward.
Business Segment Reporting - Other Corporate Expense-net
The business segment reporting is being realigned according to the new 2004 operating structure.
NYSE:CYT) announced today a change in its business segment reporting structure to align with the organizational changes implemented in the second quarter 2009.
Full browser ?