Segment Reporting and Value Appraisement of Group of Inter-related Business Unites

Student: Fedaeva Anastasiia

Educational Programme: Economics (Bachelor)

Year of Graduation: 2017

This paper attempts to show that new structures of business, such as a group of inter-related business units, need a special method of its appraisement. This group is not a holding that can be consolidated, but the group of companies, which belongs to the same owners. A careful examination of the traditional appraisement approaches indicates their advantages and disadvantages and reveals the difficulty of applicability to this group. As there is some evidence to suggest that previous findings did not address this problem exactly, there is a gap in the literature on appraisement of the group of inter-related business units. The modelling approach is applied to fulfill this lapse and count the value of this group, using the segment report as an informational base.

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