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International Accounting

13(145) - 2010 October

The segment reporting on IFRS: appointment and formation

Vol. 13, Iss. 13, OCTOBER 2010

Available online: 8 October 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification:

Mislavskay N.А. doctor of economic science, a reader, the professor of the chair «Accounting» in the Federation Government Education Institution of the Higher Professional of Education, Financial University with the Government Russian Federation
finac-naralya@yandex.ru

Polenova S.N. a bachelor of economic science, a reader, a reader of the chair «Accounting» in the Federation Government Education Institution of the Higher Professional of Education, Financial University with the Government Russian Federation
polenov_d @ mail.ru

The segment reporting makes one of the important components of the financial report made in a format of the international standards. It is formed at those companies which securities are quoted in the share markets or plan release of securities for the free reference. Different profit levels on segments of activity interest users in the corresponding information. In clause rules and techniques of drawing up of such reporting on branch, geographical and accounting segments are presented, and also the importance of the segment reporting for the administrative purposes is shown.

Keywords: the financial reporting, the standard, segments, incomes, charges, actives, obligations, disclosing

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

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