Prezentacja informacji o segmentach działalności w sprawozdaniach finansowych spółek giełdowych – zarys problemu
The disclosure of information about reporting segments in financial statements of stock exchange companies – the outline of the problem

Summary/Abstract: The phenomenon of business diversification, which takes place in many enterprises, is connected with the need to obtain information on the values generated by individual business segments. Information on operating segments included in financial statements is of interest to both external and internal users. The subject of interest in the article is the problem of availability and transparency of financial information of listed companies. The aim of the research was to determine the scope of disclosed information on operating segments in accordance with the guidelines of IFRS 8 Operating segments in listed companies belonging to the wood and paper industry. The research problem sets out the question about the extent to which the standard has been implemented in the financial statements of the surveyed entities. Conducting the analysis on the topic enabled the use of the following research methods: literature studies, and document analysis method and. The carried out research has shown that the companies have implemented IFRS 8 operating segments, but this has not contributed to a larger spectrum of information relating to operating segments and improvement of their quality.

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