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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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2017-12-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/373 |
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| _version_ | 1850050628587356160 |
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| author | Elvira I. Bakhtigozina |
| author_facet | Elvira I. Bakhtigozina |
| author_sort | Elvira I. Bakhtigozina |
| collection | DOAJ |
| 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 |
| id | doaj-art-4b2aa7b2e9c8434fb15234e4462d0d3a |
| institution | DOAJ |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2017-12-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-4b2aa7b2e9c8434fb15234e4462d0d3a2025-08-20T02:53:23ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512017-12-0105858910.21686/2413-2829-2017-5-85-89363DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTSElvira I. Bakhtigozina0Plekhanov Russian University of Economics.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.https://vest.rea.ru/jour/article/view/373operational segmentfinance accountingfootnotes to accountinginternational standards of finance accountingdisclosing information |
| spellingShingle | Elvira I. Bakhtigozina DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS Вестник Российского экономического университета имени Г. В. Плеханова operational segment finance accounting footnotes to accounting international standards of finance accounting disclosing information |
| title | 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_short | DISCLOSING INFORMATION ABOUT OPERATIONAL SEGMENTS |
| title_sort | disclosing information about operational segments |
| topic | operational segment finance accounting footnotes to accounting international standards of finance accounting disclosing information |
| url | https://vest.rea.ru/jour/article/view/373 |
| work_keys_str_mv | AT elviraibakhtigozina disclosinginformationaboutoperationalsegments |