Home  Journals  International Accounting  11(209) - 2012 March

Segmental reporting: formation and analysis of indicators

Available online: 21 March 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the article the economic nature and essence of the segmental accounting and the reporting within a system approach to management of the subject of managing is considered. The concept of «business segment» from the point of view of management, marketing and the financial account and the reporting is opened. Concept evolution «segmental reporting» is considered and the comparative analysis of standards 12/2000 and 12/2010 «Information on segments», regulating at different historical stages is made. The example of practical application of the reporting on segments of the modeling enterprise for the analysis of the main segments of business is given.

Keywords: segment, business, information, segmental accounting, reporting, analysis, operational, geographical

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

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