MNS IPSAS 18:2012

MNS IPSAS 18:2012

Segment reporting

УСНББОУС 18. Сегментийн тайлагнал
An entity that prepares and presents its financial statements under the accrual basis of accounting shall apply this Standard in presenting segment information. 2 This Standard applies to all public sector entities other than Government Business Enterprises. 3 Government Business Enterprises (GBEs) describe the application of IFRSs issued by the IASB in the Preface to International Public Sector Accounting Standards issued by the IPSASB. GBEs are defined in IPSAS 1, Financial Statements. 4 This Standard should be applied in the comprehensive financial statements prepared in accordance with IPSASs. 5 In complying with IPSAS 1, a complete financial statement is comprised of a statement of financial position, statement of financial performance, cash flow statement, statement of changes in net assets / equity and notes. 6 Segment information is presented only on consolidated financial statements if both the consolidated financial statements of the government or other economic entities and the parent's financial statements are presented together. 7 In some jurisdictions, the consolidated financial statements of the Government or other economic entities and their own financial statements of the controlling entity are jointly presented and consolidated as a single statement. In this case, the report will include consolidated financial statements of government or other controlling entities and require segment information to be presented for consolidated financial statements only.

1 Нягтлан бодох бүртгэлийн аккруэл сууриар санхүүгийн тайлангаа бэлтгэж, толилуулдаг байгууллага нь сегментийн мэдээллийг толилуулахдаа энэ стандартыг хэрэглэнэ. 2 Энэ стандарт нь улсын үйлдвэрийн газраас бусад улсын секторын бүх байгууллагад мөрдөгдөнө. 3 Улсын үйлдвэрийн газар (УҮГ) нь НББОУСЗ-өөс хэвлэн гаргасан СТОУС-ыг хэрэглэх тухай УСНББОУСЗ-өөс гаргасан Улсын секторын нягтлан бодох бүртгэлийн олон улсын стандартын өмнөх үг-д тайлбарласан. УҮГ-ыг УСНББОУС1, Санхүүгийн тайлангийнтолилуулга-д тодорхойлсон. 4УСНББОУС-ын дагуу бэлтгэсэн иж бүрэн санхүүгийн тайланд энэ Стандартыг хэрэглэвэл зохино. 5 УСНББОУС1-д зааснаар иж бүрэн санхүүгийн тайлан нь санхүүгийн байдлын тайлан, санхүүгийн үр дүнгийн тайлан, мөнгөн гүйлгээний тайлан, цэвэр хөрөнгө/өмчийн өөрчлөлтийн тайлан болон тэмдэглэлээс бүрдэнэ. 6Хэрэв Засгийн газрын эсвэл бусад эдийн засгийн нэгдмэл байгууллагын нэгтгэсэн санхүүгийн тайлан ба толгой байгууллагын өөрийн санхүүгийн тайланг хоёуланг нь хамтад нь толилуулж байгаа бол сегментийн мэдээлэл нь зөвхөн нэгтгэсэн санхүүгийн тайлангийн үндсэн дээр толилуулагдана. 7 Зарим хууль ёсны эрхийн дагуу, Засгийн газрын эсвэл бусад эдийн засгийн нэгдмэл байгууллагын нэгтгэсэн санхүүгийн тайлан ба хяналт тавигч байгууллагын өөрийн санхүүгийн тайлангуудыг хамтдаа нэг тайлан байдлаар толилуулж, нэгтгэдэг. Энэ тохиолдолд тайлан нь Засгийн газрын буюу бусад хяналт тавигч байгууллагын нэгтгэсэн санхүүгийн тайланг багтаах бөгөөд сегментийн мэдээллийг зөвхөн нэгтгэсэн санхүүгийн тайлангийн хувьд толилуулахыг шаарддаг.

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