{"id":34498,"date":"2023-12-08T04:05:13","date_gmt":"2023-12-08T04:05:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-cao-bo-phan-segment-reporting-la-gi-cac-khai-niem-lien-quan.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"bao-cao-bo-phan-segment-reporting-la-gi-cac-khai-niem-lien-quan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-cao-bo-phan-segment-reporting-la-gi-cac-khai-niem-lien-quan.html","title":{"rendered":"B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn (Segment reporting) l\u00e0 g\u00ec? C\u00e1c kh\u00e1i ni\u1ec7m li\u00ean quan"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: gaapdynamics.com<\/p>\n<\/div>\n<\/div>\n

B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn (Segment reporting)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Segment reporting<\/b>.<\/p>\n

B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/b> l\u00e0 b\u00e1o c\u00e1o c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh theo l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00e1c lo\u1ea1i b\u1ed9 ph\u1eadn kinh doanh<\/font><\/b><\/h3>\n

– B\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh<\/b>: L\u00e0 m\u1ed9t nh\u00f3m c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan m\u00e0 b\u1ed9 ph\u1eadn n\u00e0y c\u00f3 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kinh doanh kh\u00e1c.<\/p>\n

C\u00e1c nh\u00e2n t\u1ed1 c\u1ea7n xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan hay kh\u00f4ng, g\u1ed3m:<\/p>\n

a) T\u00ednh ch\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/p>\n

b) T\u00ednh ch\u1ea5t c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/p>\n

c) Ki\u1ec3u ho\u1eb7c nh\u00f3m kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5<\/p>\n

d) Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n

e) \u0110i\u1ec1u ki\u1ec7n c\u1ee7a m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd nh\u01b0 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng.<\/p>\n

\u2010 B\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd:<\/b> L\u00e0 m\u1ed9t nh\u00f3m c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan m\u00e0 b\u1ed9 ph\u1eadn n\u00e0y c\u00f3 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kinh doanh trong c\u00e1c m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf kh\u00e1c\u00a0<\/p>\n

C\u00e1c nh\u00e2n t\u1ed1 c\u1ea7n xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd g\u1ed3m:\u00a0<\/p>\n

a) T\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng c\u1ee7a c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u00ednh tr\u1ecb<\/p>\n

b) M\u1ed1i quan h\u1ec7 c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau<\/p>\n

c) T\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n

d) R\u1ee7i ro \u0111\u1eb7c bi\u1ec7t c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee5 th\u1ec3<\/p>\n

e) C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t ngo\u1ea1i h\u1ed1i<\/p>\n

f) C\u00e1c r\u1ee7i ro v\u1ec1 ti\u1ec1n t\u1ec7<\/p>\n

T\u00e1c d\u1ee5ng c\u1ee7a b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC<\/font><\/font><\/h3>\n

– Hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u00e1c n\u0103m tr\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– \u0110\u00e1nh gi\u00e1 \u0111\u00fang v\u1ec1 nh\u1eefng r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– \u0110\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 h\u1ee3p l\u00fd v\u1ec1 doanh nghi\u1ec7p<\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/font><\/h3>\n

– Doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai<\/p>\n

– Doanh nghi\u1ec7p \u0111ang ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/p>\n

N\u1ebfu BCTC h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai th\u00ec th\u00f4ng tin theo b\u1ed9 ph\u1eadn tr\u00ecnh b\u00e0y tr\u00ean BCTC h\u1ee3p nh\u1ea5t.<\/p>\n

N\u1ebfu c\u00f4ng ty con c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai th\u00ec c\u00f4ng ty con tr\u00ecnh b\u00e0y th\u00f4ng tin theo b\u1ed9 ph\u1eadn tr\u00ean BCTC ri\u00eang c\u1ee7a m\u00ecnh.<\/p>\n

C\u00e1c kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/font><\/h3>\n

Doanh thu b\u1ed9 ph\u1eadn<\/b>: L\u00e0 doanh thu tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 cho b\u1ed9 ph\u1eadn, bao g\u1ed3m doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i v\u00e0 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Chi ph\u00ed b\u1ed9 ph\u1eadn<\/b>: L\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp cho b\u1ed9 ph\u1eadn \u0111\u00f3 v\u00e0 ph\u1ea7n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho b\u1ed9 ph\u1eadn \u0111\u00f3, bao g\u1ed3m c\u1ea3 chi ph\u00ed b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nh\u1eefng giao d\u1ecbch v\u1edbi b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn<\/b>: L\u00e0 t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn \u0111\u00f3 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn \u0111\u00f3.<\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u1ed9 ph\u1eadn<\/b>: L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 trong kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn \u0111\u00f3, bao g\u1ed3m kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i, kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c, chi ph\u00ed ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u1eadp \u0111o\u00e0n, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn (ti\u1ebfng Anh: Segment reporting) l\u00e0 b\u00e1o c\u00e1o c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh theo l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau c\u1ee7a doanh nghi\u1ec7p. Qua \u0111\u00f3, ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34498"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34498"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34498\/revisions"}],"predecessor-version":[{"id":68053,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34498\/revisions\/68053"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}