Wykorzystanie narzędzi rachunkowości zarządczej w sprawozdawczości finansowej na przykładzie MSSF 8 „Segmenty operacyjne"
The application of management accounting based on IFRS 8 “Operating Segments"

Summary/Abstract: The purpose of research - the purpose of this texts was to identify the relationship between management accounting tools and financial reporting based on example of IFRS 8 "Operating segments". Object of research - the starting point was to present some solutions to IAS / IFRS, demanding the use of management accounting tools. The next step was a presentation of solutions of IFRS 8 in the companies listed by the WIG 20 (biggest companies on Warsaw Stock Exchange). Methods — at the stage of descriptions of the IAS / IFRS the deduction was main method. While the empirical research the induction approach is used. The method of observation and the method of individual cases is also applied. The key findings - contemporary financial reporting require the use of management accounting in a wide range. The best example is the IFRS 8, wherein the application requires a management approach in isolating segments.

• Details
• Contents