Harmoniziranje eksternog i internog financijskog izvještavanja po segmentima poslovanja : doktorska disertacija

The segment reporting system proposed in this work is specific by both respecting
dissaggregation criteria for internal segment reporting needs and at the same time forming
information basis for required aggregation of homogeneous economical items for external
reporting needs. By satisfying internal and external reporting principles, the aims of
harmonized financial segment reporting are achieved …