Importance The study authors state and trends of the segment accounting in Russia indicates that achieving consensus between the interests of preparers and its consumers at the present stage of economic development. But requires further improvement of accounting and reporting by business segment, the main lines of which are presented in the article. Objective The purpose of this paper is to analyze the current state of the segment and accounting in Russia, based on the historical aspects of strategic accounting and reporting as their base and to identify areas of accounting and reporting of business segments in accordance with IFRS. The authors present a definition of 'segment accounting ", analyze the requirements for the deconsolidation of information by business segment in the financial (accounting) and segment reporting organization, identify the main directions of development of the accounting and reporting of business segments in accordance with international standards to ensure the usefulness of the information for interested users. Methods Using the methods of dialectical cognition analyzed regulatory requirements on accounting in respect of business segments (in particular PBU 12/2010 "Segment Information"), defines the place of the segment accounting and reporting in the Russian accounting system and presented account for the purpose of management accounting by business segment. Results This made it possible to determine the direction of the segment accounting and reporting in accordance with IFRS. Conclusions and Relevance It is concluded that in the present circumstances, when the external environment is not stable and the changes have a direct impact on the business segment accounting and reporting allow users to obtain additional information in order to carry out the analysis by segment of business for the purposes of creating a competitive advantage and ensure the achievement of a sustainable position in the market in the long term, that is, play an important role in the strategic management of the business segments of the organization.
Keywords: business segments, segment accounting, segment reporting
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