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.
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.
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.
Business Segment Reporting - Other Corporate Expense-net
NYSE:CYT) announced today a change in its business segment reporting structure to align with the organizational changes implemented in the second quarter 2009.
The changes in the business segment reporting did not impact the international segments and did not have a material impact on the segment assets of the North American operations.
FCG today filed with the Securities and Exchange Commission its Form 10-Q for the third quarter ended September 28, 2007, including consolidated financial tables and business segment reporting.
We modified our business segment reporting to include four reportable segments in the fourth quarter of Fiscal 2006.
During the fourth quarter of 2006, Merrill Lynch modified its business segment reporting to reflect the management reporting lines established as a result of the BlackRock/MLIM merger, as well as to better reflect the economic and long-term financial performance characteristics of the underlying businesses.
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