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Abstracts
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.
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Volume
Pages
129-142
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author
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Publication order reference
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YADDA identifier
bwmeta1.element.ceon.element-ca8b5e98-637c-399a-8c73-f3f3194e60b1
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