Analysis of segment reporting on market risk assessment

The article deals with the problems how to segment recording and reporting information and analyze it in compliance with consistency of accounting principals and goal-oriented decision making by inner and outside users. On the one hand the purpose to form information from the point of certain segments of corporate organizations is defined by legal acts, on the other hand, it is important for successful implementation of management functions. At the same time, variety of approaches to solve the problem and its ambiguity make it impossible to simultaneously solve the problem that deals with credibility of information presented by users, investment risk assessment and minimization of management risks.