Іgnatenko T. Accounting and analysis of segments in the system of control of trade enterprises

The dissertation is devoted to the pressing challenges of improvement of accounting and analysis of segments in the system of control of trade enterprises. The essence of accounting of segments was specified and its place in the general accounting system was determined. The methodical provisions of allocation of profits, charges, assets and liabilities among the certain current segments of trade enterprises were improved. The methodical recommendations were developed in regard to preparation procedure of financial statements of business segments of trade enterprises. The suggestions were worked out in regard to making modifications to SSAP 29 "Financial statements of segments" that will let to harmonize the national approaches in accordance with IFRS.