The Necessity of Informational Adjustments to Managerial Needs According to Operating Segments (CROSBI ID 546237)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Mrša, Josipa ; Turčić, Marino ; Mance, Davor
engleski
The Necessity of Informational Adjustments to Managerial Needs According to Operating Segments
Financial Reporting, organized in two core areas as internal and external financial reporting, reached a very high scientific and professional level. These two areas of accounting flow from the same informational base. Financial reporting to internal and external users, and internal managerial accounting, developed into two separate directions, but along the way lost all common characteristics. An area important to both, where it is necessary and possible to set up a compliant accounting reporting system is the reporting by operating segments. Global processes require harmonization of internal and external reporting systems in order to make the preparing, presenting and interpreting of the financial statements content more efficient. Based on identified informational needs of internal and external reporting by business segments and reached levels of standardization, this paper analyzes the characteristics and factors of further harmonization.
Accounting; Informational Adjustments; Operating Segments
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
307-311.
2009.
nije evidentirano
objavljeno
978-963-661-866-7
Podaci o matičnoj publikaciji
XXIII. microCAD International Scientific Conference 19-20 March 2009
Mihaly, Dobroka ; Laszlo, Lehoczky
Miskolc: University of Miskolc
Podaci o skupu
XXIII. microCAD International Scientific Conference 19-20 March 2009
predavanje
19.03.2009-20.03.2009
Mađarska