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THE PROBLEMS ASSOCIATED WITH PREPARATION OF DISAGGREGATED INFORMATION

Mariusz Karwowski
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Mariusz Karwowski: Warsaw School of Economics

OLSZTYN ECONOMIC JOURNAL, 2014, vol. 9, issue 2, 129-139

Abstract: In this article the author discusses the problems associated with the preparation of disaggregated information. These problems include: identification of segments, measuring segment profitability, internal prices, and measuring segment assets.

Keywords: IFRS; segment reporting; management accounting (search for similar items in EconPapers)
JEL-codes: A1 E0 G0 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ole:journl:v:9:y:2014:i:2:p:129-139

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