Home  Journals  International Accounting  8(158) - 2011 February

Segment reporting analysis content and its informative value

Available online: 22 February 2011

Subject Heading: Account problems

JEL Classification: 

The modern unstable economic environment, the competitiveness arising in the individual economy branches and the financial crisis make the commercial organizations to approach new management technologies. Satisfaction of information inquiries both of internal, and external users - potential investors first of all, has become the purpose of drawing up and analysis of the segment reporting. The present article, considering requirements of the Accounting Regulations 12/2000, has given the methodical aspects of the segment reporting formation and the main stages of its analysis as well. It concludes that the accounting information analysis prepared by business segments, contributes to accepting investment decisions adequate to the current situation by a potential investor.

Keywords: financial statements, accounting, segment

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive