Revenues by operating segments. The reporting and the management approach
Selected contents from this journal
Languages of publication
The article explores the problem of presentation in financial statements of in-formation about revenues of segments. The author analyses International Finan-cial Reporting Standard 8 „Operating segments”. Basing on this, he discusses the relation between the reporting and the management view of separation of seg-ments according to the income criterion.The paper shows the relation between reporting segments and responsibility centers. The segmentation of activities based on income provides the basis for in-troduction of investment centers and income centers. It is in accordance with the postulate of integration of internal and external reporting relating to segments of activity.
Publication order reference