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Sprawozdawczość według segmentów działalności a konstrukcja nowego sprawozdania finansowego

100%
Zimnicki T.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
135-148
EN
The article presents an approach to segmental reporting presented by two totally different standards - MSR 14 and MSSF 8. These considerations have been enriched by an analysis of disclosure information about segments by Ciech Capital Group in their consolidated financial statements for the year 2008, when the MSR 14 was obligated and for the year 2009, when MSSF 8 was obligated. In addition, the article also presents proposed changes in the project of new financial statements and the impact of these changes on segmental reporting.
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