Home  Journals  Economic Analysis: Theory and Practice  13(364) - 2014 April

Preparation and analysis of financial statements for operating segments of a company

Available online: 31 March 2014

Subject Heading: Financial analysis

JEL Classification: 

Pages: 39-48

The order of formation of information on segments of activity of the commercial organization in accounting (financial) reports is considered. Recommendations about carrying out the analysis of such information for an assessment of a contribution of each segment in financial performance, identifications of dynamic changes of basic characteristics of segments and expansion of idea of segments by an assessment of activity and profitability of their activity are offered.

Keywords: segment, accounting (financial) reports, analysis

References:

1. Kir'ianova Z.V., Sedova E.I. Analiz finansovoi otchetnosti [Financial statements analysis]. Moscow, Iurait Publ., 2011, 426 p.
2. The order of the Ministry of Finance of the Russian Federation “About introduction in action of International Financial Reporting Standards and Explanations of International Financial Reporting Standards in the territory of the Russian Federation” of November 25, 2011 № 160n.
3. The order of the Ministry of Finance of the Russian Federation “About the adoption of the Accounting regulation “Information on Segments” (PBU 12/2010)” of November 08, 2010 № 143n.
4. Pozhidaeva T.A. Analiz finansovoi otchetnosti [Financial statements analysis]. Moscow, KnoRus Publ., 2012, 312 p.

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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