Kryteria wyodrębniania segmentów działalności według MSR 14
The criteria for distinguishing business activity segments according to IAS 14

Summary/Abstract: In accordance with the recommendations included in IAS 14 Segment Reporting its major aim is to provide new reports allowing their users to get a broader picture of business activity of economic entities. The article analyzes the definition of a business activity segment according to the quality and quantity criteria, offers classifications of business activities into business and geographical segments, and presents border values concerning the level of sales, the achieved result, and the level of assets recommended for distinguishing these segments.

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