Theoretical Foundations of the Relations betweenControlling and Reporting according to IFRSDemonstrated by the Example of Segment Reporting according to IFRS 8
In this paper, the unilateral and reciprocal impact of transfer relations between controlling and reporting according to IFRS is analysed, using the example of internal and external segment reporting. In contrast to the pragmatic treatment of this problem by the International Accounting Standards...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2009-11-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://journals.indexcopernicus.com/fulltxt.php?ICID=1161591 |