Segment Reporting
Segment reporting breaks down a company’s financial results by business unit, geography, or product line. It enhances transparency and helps investors understand which areas are performing well or underperforming. Public companies are required to provide segment reporting under IFRS and GAAP if certain thresholds are met.
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Sales Revenue
Sales revenue is the total income generated from selling goods or services before deducting any costs or expenses. It’s the…
Service Revenue
Service revenue is income earned from providing services rather than selling physical goods. It is recognised when the service is…
Sunk Cost
A sunk cost is a past expense that cannot be recovered and should not affect future decisions. Examples include money…
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