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- Title
İŞLETMELERDE BÖLÜMSEL RAPORLAMANIN "TFRS 8 FAALİYET BÖLÜMLERİ" STANDARDI ÇERÇEVESİNDE UYGULANMASI.
- Authors
GÜNGÖRMÜŞ, Ali Haydar; UYAR, Ali
- Abstract
The purpose of this study is to explain theoretical framework of the standard, "TFRS 8 Operating Segments" which is mandatory to implement beginning from January 1, 2009, and supersedes the previous standard "TMS 14 Segment Reporting". Explanation is supported by flow charts and examples to help implementers. The study focuses, especially, on determining operating segments and the quantitative thresholds that are used in determining reportable operating segments.
- Subjects
FLOW charts; GRAPHIC methods; SYSTEM analysis; CHARTS, diagrams, etc.; TRANSPORTATION management system
- Publication
Financial Analysis / Mali Cozum Dergisi, 2009, Issue 94, p79
- ISSN
1303-5444
- Publication type
Article