Home  Journals  International Accounting  12(162) - 2011 March

Features of construction of segment reporting in accordance with international standard IFRS 8 «Operating Segments»

Available online: 22 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The article describes the basic requirements of IAS IFRS 8 «Operating Segments» and identify the differences from both the national standard U.S. FSO 131, and from the Russian PBU 12/2000. WSS author describes the concept of thresholds of interest in the allocation of the operating segments and also gives the concept of an operating segment, being used as a separate entity's financial statements, debt or equity instruments which are traded on the open market and in the consolidated financial statements of the group.

Keywords: operating segment, geographic information, interest income, interest expense, depreciation and amortization, percent threshold

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

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