Russian Federation
Th e article is devoted to segment reporting as one of the areas of convergence of fi nancial and management accounting. It is noted that the consolidated fi nancial statements containing aggregated information are limited for making a number of economic decisions. Th e main normative documents regulating the disclosure and presentation of information by segments are considered. Attention is paid to the benefi ts and complexities associated with segment disclosures in fi nancial statements.
segment reporting, consolidated financial statement, financial accounting, management accounting, competition
1. Postanovlenie Pravitel'stva RF ot 06.03.1998 N 283 "Ob utverzhdenii Programma reformirovaniya buhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti". Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
2. Postanovlenie Pravitel'stva RF ot 25.02.2011 N 107 "Ob utverzhdenii Polozheniya o priznanii Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti dlya primeneniya na territorii Rossiyskoy Federacii". Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
3. Prikaz Minfina Rossii ot 25.11.2011 N 160n "O vvedenii v deystvie Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti na territorii Rossiyskoy Federacii". Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
4. Prikaz Minfina Rossii ot 28.12.2015 N 217n "O vvedenii Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov na territorii Rossiyskoy Federacii i o priznanii utrativshimi silu nekotoryh prikazov (otdel'nyh polozheniy prikazov) Ministerstva finansov Rossiyskoy Federacii". Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
5. Prikaz Minfina RF ot 27.01.2000 N 11n "Ob utverzhdenii Polozheniya po buhgalterskomu uchetu "Informaciya po segmentam" (PBU 12/2000). Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
6. Prikaz Minfina RF ot 08.11.2010 N 143n "Ob utverzhdenii Polozheniya po buhgalterskomu uchetu "Informaciya po segmentam" (PBU 12/2010)" (Zaregistrirovano v Minyuste RF 14.12.2010 N 19171). Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
7. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 8 "Operacionnye segmenty" (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina ot 28.12.2015 N 217n). Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
8. Baranov P.P., Fedorova I.Yu. Informaciya o rashodah v otchetnosti po segmentam organizaciy s sezonnym vidom deyatel'nosti // Auditor. 2018. N 5. S. 32-38. Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
9. Dubovik I.I. Kogda otchetnost' delitsya na segmenty? // Promyshlennost': buhgalterskiy uchet i nalogooblozhenie. 2017. N 2. S. 42-50. Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
10. Fedorova I.Yu. Processno-orientirovannyy podhod k raskrytiyu informacii o segmentah v sezonnyh otraslyah // Mezhdunarodnyy buhgalterskiy uchet. 2018. N 15-16. S. 946-961. Dostup iz sprav.-pravovoy sistemy Konsul'tantPlyus.
11. Brown R.J. , Jorgensen B.M., Pope P.F. The interplay between mandatory country-by-country reporting, geographic reporting, and tax havens: Evidence from the European Union // Journal of Accounting Public Policy. 2019. Vol. 38. P. 106-129.
12. Bugeja M., Czernkowski R. and Moran D. The impact of the management approach on segment reporting // Journal of Business Finance and Accounting. 2015. Vol. 42 (3) &(4). P. 310-366.
13. Davies M., Paterson R., Wilson A. Segmental reporting // UK GAAP. Generally Accepted Accounting Practice in the United Kingdom. - London: Palgrave Macmillan, 1997. P. 1059-1184.
14. Edmonds M.A., Smith D.B., Stalling M.A. Financial statement comparability and segment disclosure // Research in Accounting Regulation. 2018. Vol. 30. P. 103-111.
15. Khoruzhy L.I., Karzaeva N.N., Katkov Yu.N., Tryastsina N.Y., Ukolova A.V. Identification and presentation of information on sustainable development in accounting and analytical system of the organization // International Journal of Civil Engineering and Technology. 2018.Vol. 9 (Issue 10). P. 1575-1581.
