The Problems Associated with Preparation of Disaggregated Information

• Authors: Karwowski Mariusz
• Languages of publication: EN

Abstracts

EN

In this article the author discusses the problems associated with the preparation of disaggregated information. These problems include: identification of segments, measuring segment profitability, internal prices, and measuring segment assets.

Keywords

EN

IFRS; segment reporting; management accounting

• Publisher: Uniwersytet Warmińsko-Mazurski w Olsztynie
• Journal: Olsztyn Economic Journal
• Year: 2014
• Volume: 9
• Issue: 2
• Pages: 129-139

Dates

published

2014-06-27

Contributors

author

Karwowski Mariusz

• Department of Management Accounting, Warsaw School of Economics

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