The Problems Associated with Preparation of Disaggregated Information
Mariusz Karwowski
Department of Management Accounting, Warsaw School of EconomicsRésumé
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.
Mots-clés :
IFRS, segment reporting, management accountingRéférences
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IFRS 8, International Financial Reporting Standard 8 "Operating Segments". IFRS Foundation.
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Otonkue A.D.O., Esang A.E., Edu B.E. 2009. The Concept of Segmental Financial Reporting.http://ssrn.com/abstract=1434830 (access: 5.02.2014).
Young D.W. 2008. Management Accounting in Health Care Organizations. Jossey-Bass, San Francisco.
Brewer P.C., Garrison R.H., Noreen E.W. 2005. Introduction to Managerial Accounting. McGraw-Hill/ Irwin, NY.
Domenico N. 2006. Segment Reporting and IAS 14: Toward a Theory (in:) Emerging Issues in International Accounting and Business. http://ssrn.com/abstract=1510372 (access: 5.02.2014).
Drury C. 2013. Management Accounting for Business, Cengage Learning, Hampshire.
Fess P.E. 2012. Divisional Reporting by Diversified Corporations: An Accountant's View. http://scholarship.law.stjohns.edu/lawreview/vol44/iss5/70 (access: 7.01.2014).
Gamble G.O., Simms J.E. 2010. The Role Of Activity-Base Costing In The Development of Segmented Financial Statements: An Examination. Journal of Business & Economics Research, 8(2).
IFRS 8, International Financial Reporting Standard 8 "Operating Segments". IFRS Foundation.
Johnson H.T., Kaplan R.S. 1991. Relevance Lost. Harvard Business School Press, Boston, Massachusetts.
Karwowski M., Świderska G.K. 2009. Segmenty zarządcze w rachunkowości finansowej i zarządczej. Problemy współczesnej rachunkowości. Szkoła Główna Handlowa w Warszawie - Oficyna Wydawnicza, Warszawa.
Kieso D.E., Weygandt J.J., Warfield T.D. 2008. Intermediate Accounting. John Wiley&Sons Inc., Hoboken.
Larsen E.J. 2006. Modern Advanced Accounting. McGraw-Hill/ Irwin, NY.
Larson K., Zin M., Nelson M. 1990. Fundamental Accounting Principles. Irwin, NY.
Otonkue A.D.O., Esang A.E., Edu B.E. 2009. The Concept of Segmental Financial Reporting.http://ssrn.com/abstract=1434830 (access: 5.02.2014).
Young D.W. 2008. Management Accounting in Health Care Organizations. Jossey-Bass, San Francisco.
Karwowski, M. (2014). The Problems Associated with Preparation of Disaggregated Information. Olsztyn Economic Journal, 9(2), 129–139. https://doi.org/10.31648/oej.3170
Mariusz Karwowski
Department of Management Accounting, Warsaw School of Economics
Department of Management Accounting, Warsaw School of Economics
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