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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Autor principal: Alla V. Dmitrenko
Format: Artigo
Idioma:Russo
Publicat: Academic Publishing House Researcher 2014-03-01
Col·lecció:Evropejskij Issledovatelʹ
Matèries:
segmentation
joint ventures
reporting
financial statements
consolidated financial statements
Accés en línia:http://www.erjournal.ru/journals_n/1396253219.pdf
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