Home  Journals  Financial Analytics: Science and Experience  8(194) - 2014 February

Features of formation of reporting segments and segmentary reporting

Available online: 13 February 2014

Subject Heading: Economy questions

JEL Classification: 

In article questions of formation of the segmentary reporting and reflection in it detailed information on different types of activity of the organization on IFRS and RSBU are considered. The technique of allocation of segments in the industrial organizations and its reflection in accounting policies is considered. It is shown how management accounting can influence reduction of variable expenses and, therefore, on improvement of a financial condition of the organization, it is explained, what measures need to be introduced. Extremely actual introduction of complex management accounting both in the organization as a whole, and on branches is represented.

Keywords: revenue, segment, information, income, control, financial result

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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