EXPORTATION OPERATIONS AND INTRACOMMUNITARIAN DELIVERIES’ MANAGERIAL ACCOUNTANCY. IFRS 8 - OPERATING SEGMENTS’ APPLICATION
Supp/2008 , p345..354
Author(s):
Ionela Cristina PRAVAT
Keywords:
Exportation, intracommunitarian deliveries, managerial accounting, operating segments
Abstract:
More emphasized complexity of world economy is tightly connected to foreign trade activity’s enhancement. Many times, foreign trade operations’ diversity, generally speaking, and those of exportation and intracommunitarian deliveries, especially, is determined by the fact that their unfolding area has embedded more segments. These segments can either be represented by functional departments, geographical areas or by different products or services marketed by economic agents involved in these types of activities. In this frame, the interrelationship between IFRS 8 - Operating segments’ application and managerial accounting, in the case of companies that unfold exportation operations or intracommunitarian deliveries, in various geographical areas and supplying different groups of products and services, deserves to be analyzed. Thus, this paper will highlight this interrelationship on the basis of some theoretical considerations, as well as practical examples.
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