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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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Détails bibliographiques
Auteur principal: Alla V. Dmitrenko
Format: Artigo
Langue:Russo
Publié: Academic Publishing House Researcher 2014-03-01
Collection:Evropejskij Issledovatelʹ
Sujets:
Accès en ligne:http://www.erjournal.ru/journals_n/1396253219.pdf
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