Vestnik On-line
Orenburg State University december 03, 2021   RU/EN
Headings of Vestnik
Pedagogics
Psychology
Other

Search
Vak
Антиплагиат
Orcid
Viniti
ЭБС Лань
Rsl
Лицензия Creative Commons

2013, № 12 (161)



Smirnova E.V.,Tsiganova I.Y. PROBLEMS OF FORMATION AND THE DISCLOSURE OF INFORMATION BY SEGMENT IN THE STRAEGIC REPORTINGThe problems of formation and the disclosure of information by business segment in strategic accounts organization is represented in the article: segmentation; application of management approach that is new for Russian practice; the absence of internal standards regulating the form and content of the strategic reporting.Key words: segment organization, strategic business units, strategic reporting, management approach.

Download
References:

1. About the stock market: Federal law: adopted by the state Duma from 22.04.1996. №39-FL (with changes and additions from 30.09.2013 г.). — Access: http://www.consultant.ru. — 2013. — October.

2. Information by segment: position in accounting: PBU 12/2010: confirmed by the MOF of Russia from 08.11.2010. №143. — Access: Ошибка! Недопустимый объект гиперссылки.. — October.

3. Operational segments: International standard of financial statements: ISFS 8: confirmed by the MOF of Russia from 18.07.2012. №106. — Access: http://base.consultant.ru. — 2013. — October.

4. The accounting policy of organization: position in accounting. PBU 1\08: confirmed by the MOF of Russia from 06.10.2008. №106n, with changes from11.03.2009. №22n, from 25.10.2010. №132n, from 08.11.2010. №144n, from 27.04.2012. №55n. from 18.12.2012. №164n. — Access: http://www1.minfin.ru/ru/accounting/ accounting/ legislation/positions. — 2013. — October.

5. Ansoff I. New corporate strategy / I. Ansoff; transl. fromengl. Y.N. Kapturevskiy. — SPb.: Publishinghouse "Peter", 1999. — 416 p.

6. Babkina O.M. Development of strategic reporting forms / О.М. Babkina // Problems of theory and practice of management, 2010. — №5. — P. 170-175.

7. Bazaley N.Y. The development of regulatory standards of accounting and reporting in the international practice and international standards / N.Y. Bazaley, А.Y. Кaretskiy // Records and statistics, 2009. — №2(14). — P. 21-27

8. Ilyin А.I. Enterprise planning: text book in 2 parts., p.1. "Strategicplanning" / А.I. Ilyin. — LLC "New knowledge", 2000. — 312 p.

9. Lamben J-J. Strategic marketing. European perspective / J-J. Lamben; transl. from French. — SPb.: Science, 1996. — 589 p.

10. Horin A.N. Strategic analysis: textbook / A.N Horin, V.E. Kerimov. — 2nd edition., remade and added. — М.: Eкspо, 2009. — 480 p.


About this article

Authors: Tsyganova I.Yu., Smirnova E.V.

Year: 2013


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

Crossref
Cyberleninka
Doi
Europeanlibrary
Googleacademy
scienceindex
worldcat
© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru
1999–2021 © CIT OSU