Abstract
В данной работе автором представлена роль сегментарной отчетности в управлении деятельностью экономического субъекта. Рассмотрены виды сегментов в соответствии с отечественным и международным законодательством. Подробно расписаны преимущества и недостатки формирования и предоставления отчетности по сегментам. In this work, the author presents the role of segmental reporting in managing the activities of an economic entity. The types of segments are considered in accordance with domestic and international legislation. The advantages and disadvantages of generating and providing reporting by segments are described in detail.
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