UDC 338.27

FEATURES OF FORMATION OF SEGMENT REPORTING

Lapshina Zoya Vladimirovna1, Praht Kristina Sergeevna1
1Altai State University, Master of 1st year. Destination Management. strategic Management, (International Institute of Economics, Management and Information Systems. Department of Management)

Abstract
This article addresses key features of formation of segment reporting enterprise. The paper discusses the key principles of segment reporting. Considered domestic and foreign experience of forming segment reporting organization are highlighted and distinctive approaches to the formation of segment reporting. Recommendations to improve the preparation of segment reporting in the enterprises of the Russian Federation.

Category: 08.00.00 Economics

Article reference:
Features of formation of segment reporting // Modern scientific researches and innovations. 2015. № 5. P. 3 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2015/05/51030

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