The administrative approach to reporting formation on segments
Methodological bases of formation of the reporting on operational segments as a part of the consolidatedfinancial reporting of group are considered. Methodical recommendations about formation and informationrepresentation about segments as a part of the reporting on МСФО within the limits of convergence of theinternational standards and positions on accounting are offered.
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Keywords
консолидированная финансовая отчетность, внутренняя отчетность, операционный сегмент, отчетный сегмент, the consolidated financial reporting, the internal reporting, an operational segment, an accounting segmentAuthors
| Name | Organization | |
| Fedorovich T. V. | Novosibirsk State University of Economics and Management | tani_vf@ mail.ru |
References
О консолидированной финансовой отчетности: Федер. закон Рос. Федерации от 7 июля 2010 г. № 208-ФЗ.
Федорович Т. В. Моделирование показателей сегментной отчетности корпорации // Экономика железных дорог. - 2006. - № 10. - С. 40-49.
Disclosures about Segments of an Enterprise and Information: Statement of Financial Accounting Standards. 1997. June, No. 131. URL: http://www. fasb.org/st/#fas 131.
International Accounting Standards: Commission Regulation (EC). No. 1126/2008. 3 Nov. 2008/ Adopting Certain International Accounting Standards in Accordance with Regulation (EC). No.1606/2002 of the European Parliament Union. 2008. 29 Nov. L 320/1. URL:
