Macroscopic description of electronic transport in magnetic layered structures has been extended by including effects due to spin-flip scattering at interfaces. Such processes lead to spin-memory losses at the interfaces and therefore play a significant role in giant magnetoresistance and spin switching phenomena. They also modify distribution of spin currents, electric fields and spin accumulation in the vicinity of interfaces. A system consisting of two oppositely magnetized semi-infinite ferromagnets, and the case of magnetic/nonmagnetic superlattices in parallel and anti-parallel magnetic configurations are analysed in detail.
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