Problematic Issues of Segmentation in the Formation of Consolidated Financial Statements by the Participants of Joint Ventures
The paper studies the topical issue of segmentation of consolidated financial statements. The author proposes to make a report on the assets, liabilities, income, expenses and financial results that are directly related to report segment or allocated to the report segment.
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| Format: | Article |
| Language: | Russian |
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Academic Publishing House Researcher
2014-03-01
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| Series: | Evropejskij Issledovatelʹ |
| Subjects: | |
| Online Access: | http://www.erjournal.ru/journals_n/1396253219.pdf |
| Summary: | The paper studies the topical issue of segmentation of consolidated financial statements. The author proposes to make a report on the assets, liabilities, income, expenses and financial results that are directly related to report segment or allocated to the report segment. |
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| ISSN: | 2219-8229 2219-8229 |