Ujawnianie informacji o segmentach działalności w sprawozdaniach finansowych grup kapitałowych w Polsce
The disclosure of information about business segments in financial statements of groups in Poland

Summary/Abstract: American Statement of Financial Accounting Standards SFAS 131 “Disclosures about Segments of an Enterprise and Related Information” uses the management approach to identify operating segments. According to International Accounting Standard IAS 14 „Segment reporting”, if internal segments are not business and geographical segments further disaggregation is required. In 2002 the FASB and the IASB reached an agreement on the project of convergence. The IASB published the project of International Financial Accounting Standard (IFRS) ED 8 “Operating Segments” and adopted the management approach. In Poland the requirements concerning information about business and geographical segment reporting were introduced in 2003. The article discusses results of introduction of segments to consolidated financial statements in 2003–2004. The majority of companies developed segment information with quite good average of reportable segments. The results of the two years analysis of the sample did not evidence significant changes in the number of reportable segments.

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