Проблемы формирования отчетности по сегментам в организациях сезонных отраслей и видов экономической деятельности

Abstract

The article explores approaches to increasing the informativeness of reporting, reflecting the performance of segments of economic subjects of seasonal industries. Existing approaches to seasonal segmentation have been explored. Factors that influence segment performance have been identified and analyzed, as well as an assessment of the ability to manage the influence of each of the factors considered. There are reasons why accounting (financial) reporting data do not allow to fully assess the industry specifics of seasonal activity. An approach has been formed to disclose segments in seasonal industry organizations, taking into account the period of operation. JEL: М49.