In making that judgement, enterprise management takes into account the objective of reporting financial information by segment as set forth in this Standard and the qualitative characteristics of financial statements as identified in the IASC framework for the preparation and presentation of financial statements.
Pri oblikovanju sodbe ravnateljstvo podjetja upošteva namen poročanja o računovodskih informacijah po odsekih, kot je predstavljen v tem standardu, in kakovostne značilnosti računovodskih izkazov, kot so opredeljene v Okvirnih navodilih SMRS za pripravljanje in predstavljanje računovodskih izkazov.