DISCLOSURE OF INFORMATION ABOUT SEGMENTS OF ENTERPRISE PERFORMANCE IN INTERNATIONAL AND NATIONAL STANDARDS
UDC 657.37:658.516
ALEKSEYEVA A.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
IGNATENKO T.,
Postgraduate Student at the Accounting Department of KNUTE
DISCLOSURE OF INFORMATION ABOUT SEGMENTS OF ENTERPRISE PERFORMANCE IN INTERNATIONAL AND NATIONAL STANDARDS
Comparison of international and national standards, which regulate disclosure in financial reporting the information about segment activity of an enterprise, is conducted; the level of conformity of national and international standard is determined and the recommendations on their coordination are given.
DISCLOSURE OF INFORMATION ABOUT SEGMENTS OF ENTERPRISE PERFORMANCE IN INTERNATIONAL AND NATIONAL STANDARDS
ALEKSEYEVA A.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
IGNATENKO T.,
Postgraduate Student at the Accounting Department of KNUTE
DISCLOSURE OF INFORMATION ABOUT SEGMENTS OF ENTERPRISE PERFORMANCE IN INTERNATIONAL AND NATIONAL STANDARDS
Comparison of international and national standards, which regulate disclosure in financial reporting the information about segment activity of an enterprise, is conducted; the level of conformity of national and international standard is determined and the recommendations on their coordination are given.
