Home  Journals  International Accounting  48(198) - 2011 December

The concept of segmental analysis of tax records and for structuring the internal environment of the organization

Available online: 19 December 2011

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The questions of segment accounting for the tax analysis of business organizations are considered. Russian financial accounting standards provide application of the segment accounting for the formation of the consolidated financial statements. International Financial Reporting Standards contain the mandatory requirements of a segment of accounting, which is relevant for Russian enterprises. 
     Tax analysis of organizations with multiple types of economic activity cannot provide reliable results without the use of segmented records. 
     The article discussed the procedures of tax analysis for management decision-making on the basis of segment accounting rules to IFRS.

Keywords: tax analysis, segment accounting, taxation, reporting segment, standards

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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