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International Accounting
 

The various approaches of representation of the information about segments in the management accounting

Vol. 14, Iss. 16, APRIL 2011

Available online: 19 April 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Slobodnyak I.A. associate professor of chair «The accounting and audit», Baikal national university of economics and law
slob.irk@mail.ru

Nowadays the problems of the organization of system of the internal accounting are paid much attention to. The article is devoted to the formation of the segment accounting management reporting. The author says about the criteria of segmentation and formats of the segment accounting reporting.

Keywords: the internal accounting reporting; the segment accounting reporting; the the criteria of segmentation

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

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