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International Accounting
 

The techniques for preparation of consolidated segment reports

Vol. 14, Iss. 20, MAY 2011

Available online: 17 May 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Mishchenko E.B. Graduate student of chair «The Accounting and auditing», The G.V. Plekhanov Russian economic university
elena.mishchenko.rea@yandex.ru

The article presents the techniques for preparation of consolidated segment reports in accordance with international financial reporting standards. The techniques can be used as a practical guide while first and subsequent application of IFRS 8 «Segment reporting».

Keywords: segment reporting, techniques, IFRS 8, operating segments, consolidated financial statements

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

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