archived
DRS 3 “Segmentberichterstattung” – Wesentliche InhalteZiel einer Segmentberichterstattung ist es, Informationenüber die wesentlichen Geschäftsfelder eines Unternehmens zu geben und damit den Einblick in die Vermögens-, Finanz- und Ertragslage sowie die Einschätzung der Chancen und Risiken der einzelnen Geschäftsfelder zu verbessern.
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