Segmenty działalności według MSR 14 determinantą wzrostu wartości informacyjnej sprawozdania finansowego
Business activity segments according to IAS 14 as a condition of financial statement information value increase

Summary/Abstract: Business activity segments in financial reporting are of great importance for investors as the main users of financial statements. Investors take the biggest risk entrusting their capital, so they has justified claims to receive as much as possible information about the company. Traditional financial statements do not meet this requirement, providing only appregarted data, which limits their potential for guiding right investment choices. The introduction of IAS 14 Segment Reporting caused that the value of information presented in financial statements for investors increased. The article presents investor situation before the introduction of the business activity segments into financial reporting and the benefits that can be derived after the introduction of the standard illustrated by a number of examples.

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