القياس و الإفصاح المحاسبي وفق معيار القطاعات التشغيلية (8)‎

الملخص EN

The aim of this research is to present the IFRS for operating segments (8), its role in measurement and accounting disclosures, and its ability to provide appropriate disclosures and information that help users of financial statements and statements to make the right and appropriate decisions, as well as the ability of the standard to identify segments that achieve quantitative limits and the Final test 75% .

The research sample was represented by the General Company for Food Products (Al-Rasheed Laboratory), where the researchers conducted a field study on the company's data as well as conducting interviews within the General Company for Food Products, and that the most important conclusions of the research: that the application of the international financial reporting standard for the operational segments (8) works to disclose the information needed by users, and that the standard helps to separate and identify operational segments that meet the requirements of quantitative limits, measurement and disclosure of information Financial separately for each segment and for the company in general, which helps users to evaluate the financial performance of the operating sectors separately and for the company in full, The most important recommendations of the research are that The General Company for Food Products should apply the international financial reporting standard for the operational segments (8) for its great role in providing information that is measured with great professionalism and experience, as well as disclosures that help users of financial statements and statements.

To understand the financial situation, and to separate the General Company for Food Products into operational sectors, and the preparation of separate and consolidated financial statements and lists helps to know the financial situation of the operating segments separately and the company in general.

The General Company for Food Products should separate sector accounts and provide separate financial statements and listings for each segment in order to identify losses caused by the segments and improve the work of each segment.