Vovk M. Financial reporting segment in the enterprise management system

The thesis is devoted to scientific substantiation of theoretical positions and development of practical recommendations for improvement of the process of preparation and audit of segment reporting in order to justify its decision-making by users. In work the model of segment reporting in the determination of types of reportable segments based on the principles of their formation and the types of reportable segments is presented. The approaches to the segmentation of the company and key reporting indicators that form the expanded and simplified format of segment reporting are proved. A draft accounting standard "Segment Reporting" and a procedure of forming financial results reporting segment of the pharmaceutical company and method of distribution of assets and liabilities of reportable segments are developed. A package of internal segment reporting is elaborated. Grounded diligence procedure of using analytical procedures in the audit of segment reporting is presented.