Povzetek

V prispevku predstavljamo zgodovinski razvoj poročanja o (po) poslovnih odsekih podjetij od sprejetja prvih standardov in pravil naprej. Povečanje kompleksnosti poslovanja podjetij, oblikovanje koncernov, prevzemi in drugi dejavniki so že od sredine šestdesetih let 20. stoletja naprej vplivali na konstantne zahteve vlagateljev, ki se odločajo o pridobitvi, ohranitvi ali odsvojitvi vrednostnih papirjev podjetij, po več razkritih informacijah podjetja o njegovih aktivnostih na posameznih odsekih podjetja. Kljub prizadevanju pripravljavcev standardov je bila dodana vrednost razkritih informacij o (po) odsekih za vlagatelje in druge uporabnike računovodskih izkazov v začetnem obdobju majhna, saj se je industrijski način poročanja o (po) odsekih, uporabljen v prvih standardih - tako v US GAAP kot v MRS (danes MSRP) - v praksi pokazal kot nepopoln in neprimeren zaradi slabe opredelitve poslovnega odseka v standardih, nepovezanosti notranjega in zunanjega sistema poročanja podjetja in na splošno premalo razkritih informacij podjetij o (po) odsekih. Slabosti prvih standardov so vplivale na razvoj novega v novih standardih uporabljenega poslovodnega načina poročanja o (po) odsekih, ki je odpravil slabosti industrijskega načina in bistveno izboljšal zadovoljstvo vlagateljev z razkritji informacij o (po) odsekih podjetij. V tem prispevku bodo zato poleg pomena in razlogov za razvoj področja poročanja o (po) odsekih podjetij predstavljeni potek razvoja standardov, osnovne značilnosti posameznih standardov in načinov poročanja o (po) odsekih ter razloge za uveljavitev MSRP 8, ki (skoraj popolnoma) poenoti področje poročanja o (po) odsekih med US GAAP in MSRP.

Summary

This article presents the history and development of business segment reporting by enterprises from initial authoritative pronouncements and standards onwards. Since the mid-sixties of the twentieth century, the increasing complexity of business environment and enterprises, conglomerates development, mergers, acquisitions and other factors have affected the demand of investors who are deciding on acquisition, retention or disposals of securities for more disclosures about enterprises' business segment operations. In the early years, the value added to the business segment information disclosed for investors and other financial statement users was low, despite the efforts of standard setters. The application of industry approach in the first standards, both US GAAP and IAS (today IFRS), proved imperfect and inadequate, first because of the unsuitable definition of the business segment in the standards, and second because of incongruence of enterprise's internal reporting system with reported segments and low level of disclosed information about business segments. The identified weaknesses of the industry approach brought about the novel management approach applied in new standards which eliminated the industry approach weaknesses and substantially improved investors' satisfaction with business segment disclosures of enterprises. This article initially explains the meaning of and reasons for business segment reporting development, followed by a chronologically ordered process of standard setting, the basic characteristics of standards and different approaches, and reasons for IFRS 8 acceptance as the most recent stage of business segment reporting which (almost completely) harmonised US GAAP and IFRS business segment reporting.