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Отчетные Сегменты Как Элемент Учетной Политики

Author

Listed:
  • ГЕРАСИМОВА Л.Н.

    (ФГОБУ ВПО «Финансовый университет при Правительстве Российской Федерации»)

  • РИГИНА А.А.

    (ФГОБУ ВПО «Финансовый университет при Правительстве Российской Федерации»)

Abstract

Статье рассматриваются вопросы формирования сегментарной отчетности и отражению в ней детализированной информации о различных видах деятельности организации по МСФО и РСБУ. Рассмотрена методика выделения сегментов в промышленных организациях и отражение ее в учетной политике.

Suggested Citation

  • Герасимова Л.Н. & Ригина А.А., 2014. "Отчетные Сегменты Как Элемент Учетной Политики," Проблемы экономики и менеджмента, CyberLeninka;Индивидуальный предприниматель Самохвалов Антон Витальевич, issue 1 (29), pages 93-97.
    • Handle: RePEc:scn:032872:15987819
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