Home  Journals  International Accounting  17(215) - 2012 May

The concept of creation of working book of accounts on IFRS and RSBU for formation of information on segments in the oil companies

Available online: 15 May 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The absence of specific theoretical and methodological framework for the organization of the account segment in the international and national standards defined objective need to develop a methodology for segmented records. The key stage of the methodology design is development of the approach and recommendations for organization of accounts composition according to international and national accounting standards, which allows establishing accounting system by business segments effectively are considered in the article.

Keywords: IFRS, RAS, segment reporting, petroleum companies, chart of accounts, analytics, detailed information

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

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