In the economics one speaks of segmenting, if an enterprise becomes "divided" into several Teilbreiche. For quoted enterprises it is in accordance with US-GAAP (SFAS 131 par. to increase 4), IFRS (IAS 14,3 (revised) and/or DRS 3 ("§ 297 exp. 1 sentence 2 HGB) prescribed to accordingly segment certain elements of the end-of-year procedure by transparency for external (i.d.R Shareholder) and internal (i.d.R. Stakeholder) addressees and to make a comparability possible with other enterprises.

Articles in category "Segmenting (economics)"

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• Camels and Rubber Duckies - Joel on Software
  I'm going to start with a little economic theory, then I'm going to tear the ... The opposite of segmentation, really. I have certain competitors that do ...


• Endogenous Market Segmentation and the Law of One Price
  In a Cournot model we show that if firms' decisions to segment markets are ... Postal: The Economic Research Institute, Stockholm School of Economics, ...


• Gang & Gang Inc.: Motivational Segmentation
  Segment economics: The real measure of market opportunities is the economic potential within each segment. This will include upside (opportunities to gain ...