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Article . 2010
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Учетная политика по сегментам деятельности коммерческих предприятий: понятие и содержание

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2010 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Все для бухгалтера (issn: 2079-6765, eissn: 2311-939X, Copyright policy )

Учетная политика по сегментам деятельности коммерческих предприятий: понятие и содержание

Abstract

В ходе трансформации характера предпринимательства с 1940-х гг. обнаружилось, что эффективное управление хозяйствующим субъектом имеет объективную необходимость выявления и формализации структуры сегментов деятельности, сбора и анализа информации в этом разрезе. Это способствовало возникновению и формированию науки и практики сегментарного учета и отчетности. В статье автор раскрывает понятие и содержание учетной политики по сегментам деятельности основы бухгалтерского сегментарного учета и отчетности предприятия.

Keywords

УЧЕТНАЯ ПОЛИТИКА,СЕГМЕНТАРНЫЙ УЧЕТ,СЕГМЕНТАРНАЯ ОТЧЕТНОСТЬ,ИНФОРМАЦИЯ ПО СЕГМЕНТАМ

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average