RECOMMENDATIONS ON THE METHODOLOGY OF THE REPORT BY SEGMENT
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Abstract
Recommendations on the methodology of the report on segments, which can be used by enterprises of the Republic of Belarus in accounting and analytical practice, are presented. It is shown that the methodology of the report on segments is aimed at improving the efficiency of management decisions by users of financial statements.
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References
Об утверждении Инструкции по бухгалтерскому учету основных средств и признании утратившими силу некоторых постановлений и отдельных структурных элементов постановлений Министерства финансов Республики Беларусь по вопросам бухгалтерского учета : постановление Министерства финансов Респ. Беларусь от 30.04.2012, № 26.
Рыбак, Т.Н. Бухгалтерский учет основных средств и нематериальных активов по новым правилам [Электронный ресурс] / Т.Н. Рыбак. – 2013. – Режим доступа: http://www.business-info.by.
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