摘要：The article explores the problem of presentation in financial statements of in-formation about revenues of segments.The author analyses International Finan-cial Reporting Standard 8 „Operating segments”.Basing on this, he discusses the relation between the reporting and the management view of separation of seg-ments according to the income criterion.The paper shows the relation between reporting segments and responsibility centers.The segmentation of activities based on income provides the basis for in-troduction of investment centers and income centers.It is in accordance with the postulate of integration of internal and external reporting relating to segments of activity.
其他摘要：W artykule badano problem prezentowania informacji o przychodach w sprawozdaniach finansowych. Analizie autora podlega 8 Międzynarodowy Standard Spra?nia segmentów działalności według kryterium przychodów.
