Wartość dodana sprawozdań finansowych wynikająca z ujawnienia segmentów działalności według MSR 14
Financial reporting value added deriving from IAS 14 application

Summary/Abstract: Disclosure of segment information by Polish entities is a relatively new phenomenon. In the literature of the subject there is no information about practical application of IAS 14 Segment Reporting by entities or about information deriving from it to investors. This article presents the results of research that was conducted on a group of twelve companies from Kujawsko-Pomorskie province. The research includes analysis of information about segments of activity disclosed in financial statements. The aim of the research was verification of practical application of the standard. It was carried out in two parts. In the first part disclosed information was compared to that required by the standard. In the second part an assessment was made of the added value to investors from information about segments of activity.

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