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- Title
TFRS 8 FAALİYET BÖLÜMLERİ STANDARDI VE İNŞAAT SEKTÖRÜNDE BİR UYGULAMA.
- Authors
BEKÇİ, İsmail; TEKŞEN, Ömer; ÇİL, Reyhan
- Abstract
With the internationalization of the businesses about the accounting applications between the countries some differences that must be eliminated occurred. To dispose these differences and to use a common language on accounting applications the financial reporting standarts constituted. In this study, the aim is to research the applicability of data that is only theoretical and prepared according to the TFRS 8 standarts of operating segments from the financial reporting standarts. In this paper, the data obtained from a construction business tested to determine how can the clauses in TFRS 8 Standarts of Operating Segments be interpreted in practice.
- Subjects
TURKEY; FINANCIAL statements; ACCOUNTING standards; CONSTRUCTION industry; GLOBALIZATION; OPERATIONS management; ACCOUNTING
- Publication
World of Accounting Science, 2013, Vol 15, Issue 1, p123
- ISSN
1302-258X
- Publication type
Article