AUDIT DISCLOSURE OF MATERIAL INFORMATION ON OPERATING SEGMENTS THE ACTIVITIES OF THE ORGANIZATIONS OF TOURIST SPHERE

• Main Author: Екатерина Николаевна Скорикова
• Format: Article
• Language: English
• Published: Science and Innovation Center Publishing House 2013-04-01
• Series: Sovremennye Issledovaniâ Socialʹnyh Problem
• Subjects: audit; operating segments; relevant information; financial result; tourist activity; bankruptcy
• Online Access: http://journal-s.org/index.php/sisp/article/view/23

<p>In modern conditions market economy for take decisions of use services tourist organizations, users not enough relevant information of financial result activities.</p><p>The article considered audit disclosure relevant information on operating segments activities, for example tourist organizations.</p><p>In result research considered operating segments on current and discontinued activities, and their impact on disclosure relevant information of financial result.</p><p>Proposed option disclosure relevant information on operating segments activities in explanatory Note to the annual financial statements.</p><p>Received results prove, that information on operating segments activities essential in all aspects.</p><p>Results research has as theoretical so and practical significance, and can used at further development theoretical and practical questions on disclosure relevant information of activities organizations of tourist sphere.</p><p><strong>DOI: <a href="http://dx.doi.org/10.12731/2218-7405-2013-1-2">http://dx.doi.org/10.12731/2218-7405-2013-1-2</a></strong></p>