Home  Journals  International Accounting  11(131) - 2009 November

Development of the normative guarantee of a segmental account under the conditions for IFRS (IAS)

Available online: 25 November 2009

Subject Heading: REPORTING REFORMING

JEL Classification: 

The adoption of new international standard reporting to the segmental information IFRS 8 «Operating segments» acting of the Concept of bookkeeping calculation and Program of reformation within the framework actualizes a question of further development of national legislation. In the article are described formulated by the author of the problem of the normative guarantee of segmental account and measure for their elimination, the histories based on a study, the contents of Russian and international positions.

Keywords: financial reporting for segments of a business enterprise, the international standards of the financial reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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