Предметно-целевой аспект сегментарной отчетности в России

Purpose Comparative description of RAS 12/ 2000 and RAS 12/ 2010; analysis of the changes connected with segmental statements preparation and reporting in Russia made to RAS 12/2010. Methodology Methods of systems analysis, grouping, comparisons and factor analysis were used while article creation. Results We gave a definition to segmental accounting and statements, and found its place in the system of management accounts. We also defined the segments description and divided them into strategic, operational and tactical. Comparative description of the segments structure is given in RAS 12/2000 and RAS 12/2010. We presented detailed comparative analysis of RAS 12/2000 and RAS 12/2010 and identified the tendency towards RAS 12/2010 and IFRS 8 "Operating Segments" convergence. We analyzed the formation of segmental information and divided this process into stages. Practical implications The results obtained in the course of study can be used by accountants and analysts while segmental statements preparation and analysis. It also can be used while accounting and complex economic analysis study.