Sprawozdawczość segmentowa jako przejaw konwergencji rachunkowości finansowej i rachunkowości zarządczej
Segment reporting as the manifestation of the convergence of financial accounting and management accounting

Summary/Abstract: The major objective of the article is to explain the specifics of convergence of financial accounting and management accounting on the example of segment reporting. In the first part of the paper the nature of convergence in the accounting system was discussed, taking into account the research findings of Polish and foreign authors. In the second part the rationals behind the segmental reporting were explained with regard to the needs of internal and external stakeholders and the criteria to identify the segmentes were indicated. In the last part the analysis of IFRS 8 “Operating Segments” as a manifestation of the convergence of the two main areas of accounting was conducted. The paper points out that both internal and external stakeholders may have similar information needs, and the use of international financial reporting standards is a facilitating factor in the process of convergence.

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