文章基本信息

标题：Bölümsel Raporlama Ve Uluslararası Finansal Raporlama Standardı (UFRS) 8 Faaliyet Bölümleri Standardının Finansal Raporlamaya Etkileri.
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作者：Orhan ÜNAL
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2010
卷号：3
期号：2
DOI：10.25287/ohuiibf.211359
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Segment reporting are prepared for better understanding of the past performance,better evaluation of the risks and returns and better judgment of the companies,considering the different goods and services produced by the companies and the different geographic locations they operate. Therefore,selection of the segment to be reported is an important stage in segment reporting. The selected segment must provide the best measure for measuring;the profitability rates for financial information users,various risk degrees,changing growth opportunities,differing profitability against various financial situations,growth and risk.Firstly the principles of the segment reporting and secondly the principles of the IFRS standard operating segments are described in this study.Finally,a case study prepared in accordance with TFRS (IFRS) 8 Operating Segments Standard is given.
其他摘要：Bölümsel raporlama,işletmelerin ürettiği farklı tür mal ve hizmetler ile faaliyette bulunduğu farklı coğrafi alanlar dikkate alınarak ve işletmenin geçmiş performansının daha iyi anlaşılması,risk ve getirilerinin daha iyi değerlendirilmesi ve işletme hakk
关键词：segment reporting; accounting standards; TFRS; IFRS
其他关键词：bölümsel raporlama; muhasebe standartları; TFRS; UFRS