Uneingeschränkter Zugang

External Segment Reporting in the Republic of Serbia


Zitieren

Albrecht, W. D. & Chipalkatti N. (1998). New Segment Reporting. The CPA Journal, 68 (5). preuzeto sa: http://www.cpajournal.com/1998/0598/Features/F460598.htm, pristupljeno: 15 April 2015.Search in Google Scholar

Albu, N., Albu, C.N. & Mateescu, R. (2013). Analiza practicilor de raportare pe segmente – cazul societăţilor cotate la BVB. Audit Financiar, 11 (106), 32-38.Search in Google Scholar

Belkaoui, A.R. (1994). International and Multinational Accounting. London: The Dryden Press.Search in Google Scholar

Deppe, L. & Omer, S.C. (2000). Disclosing Disaggregated Information. Journal of Accountancy, 190 (3), 47-54.Search in Google Scholar

Đukić, T. (2002). Utvrđivanje i analiza novčanih tokova segmenata. Računovodstvo, 46 (6), 21-26.Search in Google Scholar

Financial Accounting Standards Board (1997). Statement of Financial Accounting Standards No. 131: Disclosures about Segments of an Enterprise and Related Information.Search in Google Scholar

Franzen, N. & Weißenberger, B.E. (2015). The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany. Journal of Applied Accounting Research, 16 (1), 88-113.10.1108/JAAR-05-2013-0037Search in Google Scholar

Haller, A. (2003). Segmental reporting. In: Walton, P., Haller, A. and Raffournier, B. (Eds.), International Accounting (2nd ed) (pp. 444-470). London: Thomson.Search in Google Scholar

Herrmann, D. & Thomas, W. (1996). Segment Reporting in the European Union: Analyzing the Effects of Country, Size, Industry, and Exchange Listing. Journal of International Accounting & Taxation, 5 (1), 1-20.10.1016/S1061-9518(96)90012-9Search in Google Scholar

Herrmann, D. & Thomas, W.B. (1997). Reporting Disaggregated Information: A Critique Based on Concepts Statement No. 2. Accounting Horizons, 11 (3), 35-44.Search in Google Scholar

Hoyle, J.B., Schaefer, T.F. & Doupnik, T.S. (2004). Advanced Accounting (7th ed). New York: McGraw-Hill/Irwin, International Edition.Search in Google Scholar

Ijiri, Y. (1995). Segment Statements and Informativeness Measures: Managing Capital vs. Managing Resources. Accounting Horizons, 9 (3), 55-67.Search in Google Scholar

International Accounting Standards Board (2005). Board Meeting: 20 January 2005, London, Project: Short-term Convergence – Segment Reporting, Information for observers.Search in Google Scholar

International Accounting Standards Board (2014). International Financial Reporting Standard 8: Operating Segments, IFRS Foundation.Search in Google Scholar

Jakšić, D. (2010). Regulativa i praksa obelodanjivanja povezanih strana u finansijskim izveštajima u Republici Srbiji. U: Čanak, J. (Ed.), Mogućnosti i ograničenja razvoja računovodstvene profesije u Srbiji, XLI simpozijum Računovodstvo i poslovne finansije u savremenim uslovima poslovanja (pp. 96-109). Zlatibor: Savez računovođa i revizora Srbije.Search in Google Scholar

Malinić, D. (1999). Divizionalno računovodstvo: računovodstveno izveštavanje po profitnim i investicionim centrima. Beograd: Ekonomski fakultet.Search in Google Scholar

Obradović, V. & Karapavlović, N. (2014). Finansijsko izveštavanje o nekretninama, postrojenjima i opremi u Srbiji. Računovodstvo, 58 (11-12), 38-50.Search in Google Scholar

Pacter, P. (1993). Reporting Disaggregated Information. Research Report, Financial Accounting Standards Board.Search in Google Scholar

Pallant, J. (2011). SPSS – Priručnik za preživljavanje (prevod četvrtog izdanja). Beograd: Mikro knjiga.Search in Google Scholar

Paul, J.W. & Largay III, J.A. (2005). Does the ‘management approach’ contribute to segment reporting transparency? Business Horizons, 48 (4), 303-310.10.1016/j.bushor.2004.10.017Search in Google Scholar

Prather-Kinsey, J. & Meek, G.K. (2004). The Effect of Revised IAS 14 on Segment Reporting by IAS Companies. European Accounting Review, 13 (2), 213-234.10.1080/0963818032000138206Search in Google Scholar

Prencipe, A. (2004). Proprietary Costs and Determinants of Voluntary Segment Disclosure: Evidence from Italian Listed Companies. European Accounting Review, 13 (2), 319-340.10.1080/0963818042000204742Search in Google Scholar

PricewaterhouseCoopers (2002). Europe and International Financial Reporting Standards: Your questions answered.Search in Google Scholar

PricewaterhouseCoopers (2005). World Watch, No. 2.Search in Google Scholar

Radebaugh, L.H. (1987). International Aspects of Segment Disclosures: A Conceptual Approach. Research Monograph No2, Department of Accounting and Finance, Glasgow Business School, University of Glasgow, Glasgow.Search in Google Scholar

Radebaugh, L.H. (1997). Segmental and Foreign Operations Disclosures. In: Choi, F.D.S. (Ed.), International Accounting and Finance Handbook (2nd ed) (pp. 19·1-19·29). New York: John Wiley & Sons, Inc.Search in Google Scholar

Radebaugh, L.H. & Gray, S.J. (1997). International Accounting and Multinational Enterprises (4th ed). New York: John Wiley & Sons, Inc.Search in Google Scholar

Roberts, C. (2010). Segment Reporting. In: Nobes, C. and Parker, R. (Eds.), Comparative International Accounting (11th ed) (pp. 454-485). Harlow: Pearson Education Limited.Search in Google Scholar

Swaminathan, S. (1991). The Impact of SEC Mandated Segment Data on Price Variability and Divergence of Beliefs. The Accounting Review, 66 (1), 23-41.Search in Google Scholar

Wild, J.J. (2005). Financial Accounting: Information for Decisions (3rd ed). New York: McGraw-Hill/Irwin, International Edition.Search in Google Scholar

eISSN:
2217-3668
Sprache:
Englisch
Zeitrahmen der Veröffentlichung:
4 Hefte pro Jahr
Fachgebiete der Zeitschrift:
Wirtschaftswissenschaften, Volkswirtschaft, andere, Betriebswirtschaft