Description:
In modern conditions market economy for take decisions of use services tourist organizations, users not enough relevant information of financial result activities. The article considered audit disclosure relevant information on operating segments activities, for example tourist organizations. In result research considered operating segments on current and discontinued activities, and their impact on disclosure relevant information of financial result. Proposed option disclosure relevant information on operating segments activities in explanatory Note to the annual financial statements. Received results prove, that information on operating segments activities essential in all aspects. Results research has as theoretical so and practical significance, and can used at further development theoretical and practical questions on disclosure relevant information of activities organizations of tourist sphere.