Wartości informacyjne sprawozdawczości według segmentów działalności na przykładzie grupy kapitałowej Orbis
INFORMATIVE VALUES OF IAS 14 SEGMENT REPORTING BASED ON THE EXAMPLE OF ORBIS CAPITAL GROUP
Author(s): Sławomir SojakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: IAS 14; IFRS 8; REPORT ACCORDING TO ACTIVITY SEGMENTS; TRADE SEGMENTS; OPERATIONAL SEGMENTS
Summary/Abstract: In accordance with the recommendations included in IAS 14 Segment Reporting and its successor – IFRS 8 Operating Segments, the major aim is to provide new reports allowing their users (investors) to get a broader picture of business activity of economic entities. The article analyzes the disclosed information about an activity according to business and geographical segments for Orbis Capital Group in financial reports within the period of 2003-2009.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 2 (07)
- Page Range: 219-239
- Page Count: 21
- Language: Polish
