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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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Detalhes bibliográficos
Autor principal: Alla V. Dmitrenko
Formato: Artigo
Idioma:Russo
Publicado em: Academic Publishing House Researcher 2014-03-01
coleção:Evropejskij Issledovatelʹ
Assuntos:
Acesso em linha:http://www.erjournal.ru/journals_n/1396253219.pdf
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