EMBRAER S.A. | CIK:0001355444 | 3

  • Filed: 3/23/2018
  • Entity registrant name: EMBRAER S.A. (CIK: 0001355444)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1355444/000119312518092436/0001193125-18-092436-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1355444/000119312518092436/erj-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001355444
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  • ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory

      2.2.35 Segment reporting

    Operating segment information is presented in a manner consistent with the internal reports provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources among and assessing the performance of the operating segments and for making strategic decisions, is the chief executive officer.

    Generally, balances and transactions that are not directly allocated to a specific operating segment are appropriated pro-rata, based on the amount of revenue recognized by segment.