DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS

Lately the requirements to truthfulness of finance accounting are becoming stricter. Information about operational segments, i. e. separate business components fosters more detail understanding of the company activity. The article discusses specific features of disclosing information about different...

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Autor principal:	Elvira I. Bakhtigozina
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2017
Materias:	operational segment finance accounting footnotes to accounting international standards of finance accounting disclosing information Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/4b2aa7b2e9c8434fb15234e4462d0d3a
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spelling	oai:doaj.org-article:4b2aa7b2e9c8434fb15234e4462d0d3a2021-11-15T05:20:45ZDISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS2413-28292587-925110.21686/2413-2829-2017-5-85-89https://doaj.org/article/4b2aa7b2e9c8434fb15234e4462d0d3a2017-12-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/373https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Lately the requirements to truthfulness of finance accounting are becoming stricter. Information about operational segments, i. e. separate business components fosters more detail understanding of the company activity. The article discusses specific features of disclosing information about different-profile business components in footnotes to finance accounting. The author puts forward concrete recommendations on distinguishing considerable operational segments in order to show them in accounting. As in practice the majority of questions arise in identification of segments and the level of segment information importance, the character of information disclosed about operational segments the author using a concrete example shows the process of assessing and distinguishing operational segments (by calculating the threshold values, criteria), integration of non-considerable segments taken separately but rather important as a result of consolidation.Elvira I. BakhtigozinaPlekhanov Russian University of Economicsarticleoperational segmentfinance accountingfootnotes to accountinginternational standards of finance accountingdisclosing informationEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 85-89 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	operational segment finance accounting footnotes to accounting international standards of finance accounting disclosing information Economics as a science HB71-74
spellingShingle	operational segment finance accounting footnotes to accounting international standards of finance accounting disclosing information Economics as a science HB71-74 Elvira I. Bakhtigozina DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS
description	Lately the requirements to truthfulness of finance accounting are becoming stricter. Information about operational segments, i. e. separate business components fosters more detail understanding of the company activity. The article discusses specific features of disclosing information about different-profile business components in footnotes to finance accounting. The author puts forward concrete recommendations on distinguishing considerable operational segments in order to show them in accounting. As in practice the majority of questions arise in identification of segments and the level of segment information importance, the character of information disclosed about operational segments the author using a concrete example shows the process of assessing and distinguishing operational segments (by calculating the threshold values, criteria), integration of non-considerable segments taken separately but rather important as a result of consolidation.
format	article
author	Elvira I. Bakhtigozina
author_facet	Elvira I. Bakhtigozina
author_sort	Elvira I. Bakhtigozina
title	DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS
title_short	DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS
title_full	DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS
title_fullStr	DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS
title_full_unstemmed	DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS
title_sort	disclosing information about operational segments
publisher	Plekhanov Russian University of Economics
publishDate	2017
url	https://doaj.org/article/4b2aa7b2e9c8434fb15234e4462d0d3a
work_keys_str_mv	AT elviraibakhtigozina disclosinginformationaboutoperationalsegments
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DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS

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