Home  Journals  International Accounting  26(176) - 2011 July

Analysis of segment repoting

Available online: 12 July 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

This article is devoted of segment analysis as a part of management analysis. Methodology considers two areas: operational and geographical segment analysis, segment’s activity effectiveness appraisal via absolute and comparative ratios dynamic and structure analysis, rating assessment using «method of distance». In this article is described informational basis for segment analysis, are identified problems regarding basis formation and are developed further recommendations for segment reporting characteristics.

Keywords: management and segment reporting, operational and geographical segments, dynamic and structure analysis, segment rating, «method of distance», segment’s activity effectiveness, segment reporting characteristics

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

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