Home  Journals  International Accounting  36(234) - 2012 September

Formation and disclosure of information problems according to activity segments in financial reporting of organizations

Available online: 4 October 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the article the techniques in financial statements of information on segments of activity of the organizations are considered at accounting regulation application "Information on segments" (PBU 12/2000) based on the International Financial Reporting Standard (IAS) 14 "Segment reporting", and new Position to accounting "Information on segments" (PBU 12/2010) as which base the International Standard According to financial statements (IFRS) 8 "Operational segments" acted. Problems of execution of requirements of national standards are formulated.

Keywords: segment, information on activity segments

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

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