2014, № 4 (165)

Tsiganova I.Y. ACCOUNTING POLICY FOR THE PURPOSES OF MANAGEMENT ACCOUNTING THE BUSINESS SEGMENTS OF THE ORGANIZATIONThe article presents the methodological principles for the formation of the accounting policy for the purposes of management accounting by business segments of the organization. The contents introductory, organizational, technical and methodological sections of the accounting policy, revealing the method segment accounting and formation of segment reporting. Key words: accounting policy for the purposes of management accounting, business segment, segment accounting, segment reporting.

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About this article

Author: Tsyganova I.Yu.

Year: 2014

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
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