Home  Journals  International Accounting  8(158) - 2011 February

Specialities of segmental accounting and financial reporting in domestic and international practice

Available online: 22 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

This article is devoted to segmental accounting and reporting, which form segment information of the entity. Currently it becomes more and more significant for users, especially during business restructuring. The article discloses concept of segment as an object of accounting and determines role of segmental accounting in entity’s accounting system. The author considers international and domestic practice of segmental accounting and reporting, conducts comparative analysis of segmental reporting standards, regulating disclosure of segment information and makes recommendations on improvement of accounting policy of the entity.

Keywords: segmental accounting, segmental reporting; operating segment; geographical segment, international and domestic practice of segmental accounting and reporting, comparative analysis of segmental reporting standards, accounting policy of the entity

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

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