Naslov
The Necessity of Informational Adjustments to Managerial Needs According to Operating Segments

Autori
Mrša, Josipa ; Turčić, Marino ; Mance, Davor

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
XXIII. microCAD International Scientific Conference 19-20 March 2009 / Mihaly, Dobroka ; Laszlo, Lehoczky - Miskolc : University of Miskolc, 2009, 307-311

ISBN
978-963-661-866-7

Skup
XXIII. microCAD International Scientific Conference 19-20 March 2009

Mjesto i datum
Miskolc, Mađarska, 19.03.2009. - 20.03.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting; Informational Adjustments; Operating Segments

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA