Český finanční a účetní časopis 2007(1):6-10 | DOI: 10.18267/j.cfuc.205

Segment Reporting

Dana Dvořáková
Ing. Dana Dvořáková, Ph.D. - odborná asistentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <ddvorak@vse.cz>.

Aim of this paper is comparison of IAS 14 - Segment reporting with IFSR 8 - Operating segments which replaced IAS 14 on January 1, 2007.

Keywords: Segment; Financial reporting; Disclosure.
JEL classification: M41

Published: March 1, 2007  Show citation

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Dvořáková, D. (2007). Segment Reporting. Czech Financial and Accounting Journal, 2007(1), 6-10. doi: 10.18267/j.cfuc.205
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    References

    1. IASB (2005): International Financial Reporting Standards 2005. London, International Accounting Standards Board, 2005.
    2. IASB (2007): International Financial Reporting Standards 2007. London, International Accounting Standards Board, 2007.

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