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- Title
"TFRS 8 Faaliyet Bölümleri" Standardının Uygulanmasına İlişkin İMKB'de İşlem Gören Sanayi Şirketleri Üzerinde Bir Araştırma.
- Authors
Uyar, Ali; Güngörmüş, Ali Haydar
- Abstract
In this study, firstly, disclosures, whish are required according to the standard "TFRS 8 Operating Segments" are explained with applications in order to help implementers. Secondly, a survey was conducted on randomly chosen 30 companies from 145 industrial companies listed in the ISE about segment reporting. The results indicated that majority of the companies included in the sample do not engage in segment reporting. The companies who engage in segment reporting divide segments based on business activities. The companies who present segment reporting disclose limited information. Therefore, the study indicated that segment reporting should be conducted in accordance with the standard of "TFRS 8 Operating Segments".
- Subjects
INDUSTRIES; INDUSTRIAL productivity; LINE of business reporting; FINANCIAL statements; CORPORATION reports
- Publication
Journal of the Cukurova University Institute of Social Sciences, 2009, Vol 18, Issue 2, p427
- ISSN
1304-8880
- Publication type
Article