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Relevance of the segments information disclosures in financial statements

Zarządzanie, 2011-01, Vol.38, p.163 [Peer Reviewed Journal]

Copyright Nicolaus Copernicus University Press 2011 ;ISSN: 1689-8966 ;EISSN: 2450-7040

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  • Title:
    Relevance of the segments information disclosures in financial statements
  • Author: Zimnicki, Tomasz
  • Subjects: Stock exchanges
  • Is Part Of: Zarządzanie, 2011-01, Vol.38, p.163
  • Description: This paper presents the relevance of the segments information disclosures in fi-nancial statements of significant business entities. For this purpose was presented to the genesis of reporting by business segment, the most important legislation in this area in the world, as well as theoretical considerations on the potential benefits for users of financial statements of these disclosures and conclusions arising from research conducted in this area.
  • Publisher: Torun: Nicolaus Copernicus University Press
  • Language: Polish
  • Identifier: ISSN: 1689-8966
    EISSN: 2450-7040
  • Source: ProQuest Central
    DOAJ Directory of Open Access Journals
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