PL EN


2010 | 2010(54(110)) | 129-142
Article title

Revenues by operating segments. The reporting and the management approach

Authors
Selected contents from this journal
Title variants
Languages of publication
Abstracts
EN
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.
Contributors
author
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-ca8b5e98-637c-399a-8c73-f3f3194e60b1
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.