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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

Mrša, Josipa ; Turčić, Marino ; Mance, Davor The Necessity of Informational Adjustments to Managerial Needs According to Operating Segments // XXIII. microCAD International Scientific Conference 19-20 March 2009 / Mihaly, Dobroka ; Laszlo, Lehoczky (ur.). Miskolc: University of Miskolc, 2009. str. 307-311

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

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Podaci o prilogu

307-311.

2009.

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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

Povezanost rada

Ekonomija