Segmenty operacyjne w sprawozdaniach finansowych spółek giełdowych – porównywalność czy różnorod- ność informacji
Operating segments in the financial statements of public companies – comparability or diversity of information

Summary/Abstract: In November 2006 IASB adopted IFRS 8 Operating Segments. The new standard determines the rules of presenting financial information concerning operating segments, products and services, geographic areas and main customers. The aim of this paper is to describe the rules of determination and the presentation of financial information in operating segments and to analyse this information in financial statements of public companies quoted on the Warsaw Stock Exchange.

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