The Problems Associated with Preparation of Disaggregated Information

Mariusz Karwowski

Department of Management Accounting, Warsaw School of Economics


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.


IFRS, segment reporting, management accounting

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Cited by

Karwowski, M. (2014). The Problems Associated with Preparation of Disaggregated Information. Olsztyn Economic Journal, 9(2), 129–139.

Mariusz Karwowski 
Department of Management Accounting, Warsaw School of Economics


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