Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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INTEGRATION OF FINANCIAL AND MANAGERIAL ACCOUNTING FOR THE FORMATION OF INFORMATION BY SEGMENT IN COOPERATIVE ORGANIZATIONS

Kondrashova O. R. 1
1 Russian University Cooperation «Cheboksary Cooperative Institute (branch)
The urgency of the financial statements by segment for today’s multi- organizations. Existing problems that occur during the formation of the reportable segments and the segment information caused by the contradictions and discrepancies in the legislation of different levels, imprecise nature of language and definitions of key concepts and terms disclosed in the PBU 12/2010 , « Segment Information .» An algorithm for selection of reportable segments , based on which investigated the relationship of information management and financial accounting in the formation of financial reporting segments. The technique of generating information on business and geographical segments for example, multi-segment consumer societies with regard to the specific characteristics of their activities.