Home  Journals  International Accounting  8(302) - 2014 February

Theoretical aspects segmentation

Available online: 13 February 2014

Subject Heading: PROBLEMS. VIEWS. SOLUTIONS

JEL Classification: 

The activities of the modern organizations diversified, is carried out in different regions, countries, segmented markets. In these conditions of particular urgency is the objective necessity of obtaining of qualitative and quantitative information that gives each segment. Information about the different types of products, works, services, as well as on the functioning of the organization in different areas is information by segment and significant uncertainty estimation and profitability, profitability of diversified object. Segment information is obviously necessary to meet the needs of users of accounting (financial) statements.

Keywords: segment, segment accounting, segmentation, external and internal segmental reporting

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

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