Home  Journals  International Accounting  36(234) - 2012 September

Segmental reporting of corporate groups: method of forming and analysis of features

Available online: 4 October 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The article is devoted to the problems of formation of the segment reporting of group of companies, need of submission of information of segments of activity of group that allows to open results of corporation activity, provides efficiency of functioning of the various directions of business, reflects influence of structural shifts on formation of financial results, gives the chance to users of the reporting to make more reasonable decisions of rather corporate group as a whole.

Keywords: segmental reporting, corporate group, international standards, information, reporting segment, analysis

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

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