Product Hierarchy for Aggregates Coarse Aggregates Coarse aggregates are defined as particles for which the lowest sieve size (d)...
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Segment Decision Tree
Segment Decision Tree The various steps in deciding in which product sub-segment, if any, a certain activity belongs is summarized in the fo...
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Trading and Agent versus Principal
Trading Definition Trading activities are defined as the business of buying and selling commodities, products, or services. It includes ...
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By-Products and Net Sales
By-Products and Net Sales A by-product is an incidental product generated as an offshoot of the main processes. The revenue generated fr...
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Intra-Company Transactions
Intra-Company Transactions Each product sub-segment should correctly reflect the results of that individual product sub-segment. The respe...
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Constraints on Relevant and Reliable Information
Constraints on Relevant and Reliable Information Timeliness If there is undue delay in the reporting of information it may lose its re...
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Compliance with International Accounting Standards
Compliance with International Accounting Standards Users must be able to compare the financial statements of an enterprise over time in orde...
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Faithful Representation and Neutrality
Faithful Representation and Neutrality To be useful, information must also be reliable. Information has the quality of reliability when it...
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Relevance and Materiality
Relevance and Materiality Relevance To be useful, information must be relevant to the decision-making needs of users. Information has the qu...
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Accrual Basis and Going Concern
Accrual Basis In order to meet their objectives, financial statements are prepared on the accrual basis of accounting. Under this basis, t...
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Product Hierarchy for Cementitious Materials
Product Hierarchy for Cementitious Materials The ‘Cementitious materials’ (terminus technicus) are grouped and reported under th...
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Cause & Effect Techniques
Root Cause Failure Fishbone diagram Fault tree Analysis Event tree Analysis
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Maintenance Dictionary
Maintenance Dictionary Maintenance, the act of maintaining, the state of being maintained, care or upkeep of machinery, the process of m...
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