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SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES

Year 2010, Issue: 2, 98 - 107, 20.01.2012

Abstract

ÖZET

UFRS 8'E GEÇİŞ VE HALKA AÇIK ŞİRKETLERE ETKİSİ

Uluslararası Muhasebe Standartları Kurulu (UMSK) Uluslararası Finansal Raporlama Standardı (UFRS) 8: Faaliyet Bolumleri'ni 20 Kası 2006 tarihinde yayılamıtı. Bu standart 1 Ocak 2009'dan itibaren veya sonrasıda baslayan donemler icin gecerli olacaktı. UFRS 8 bir acılama standardıı. UFRS 8'in temel prensibi su sekilde ifade edilir: “Bir isletme, finansal tablo kullanııarıı, isletmenin gerceklestirdiğ faaliyetler ile faaliyette bulunduğ ekonomik ortamı niteliğni ve finansal etkilerini değrlendirmelerini mumkun kıan bilgileri acılar.” Belirtilmesi gereken onemli bir husus UFRS 8'in faaliyet bolumlerinin belirlenmesinde ve aynızamanda bolumsel raporlamada kullanıan bilgilerin hazılanmasıda isletme ici yonetim kararlarıda kullanıan bolumlere dayanan “yonetim yaklasıı”nıgetirmesidir. Arastımanı bulguları UFRS 8'e gecmenin Istanbul Menkul Kımetler Borsası30 Endeksi'ndeki sirketlerin belirlediği bolumler ve hazıladığıbolumsel raporlarda onemli bir değsikliğ yol acmadığııgostermektedir. Bulgular aynızamanda Turk sirketlerinin bolumsel raporlamada değsiklik yapmada tutucu davrandılarııgostermektedir. Konuile ilgili olarak UFRS 8'e gore bolumsel raporlama yapmada etkisi olabilecek faktorlerin belirlenmesi hakkıda gelecekte calımalar yapıabilir. Bolumsel raporlama ve sirket buyukluğ, halka acılı oranıgibi faktorler arasıdaki potansiyel iliski incelenebilir.

References

  • Albrecht, W.D. & Chipalkatti, N. (1998) New Segment Reporting, CPA Journal, vol. 68, no. 5: 46-52.
  • Alexander, D. & Nobes, C. (2004) Financial Accounting: An International Introduction, Prentice Hall, Pearson Education Limited, Second Edition.
  • Arsoy, A.P. (2008) A new application in segment reporting: IFRS 8, Muhasebe ve Finansman Dergisi, no. 38: 177-185.
  • Bryois, F. (2008) “IFRS 8 – Operating Segments:Management reporting”, (http://www.treuhaender.ch/GetAttachment.axd?attaNa me=2007a08_0650.pdf, 15 September 2009) segment available at
  • European Commission (2007) “Endorsement of IFRS 8 Operating Segments: Analysis of Potential Effects (http://ec.europa.eu/internal_market/accounting/docs/if rs8-operatingsegments-report.pdf, 2 October 2009) at
  • Garrison, R.H. & Noreen, E.W. (2003) Managerial Accounting, McGraw-Hill Irwin, Tenth Edition.
  • Holmquist, J. (2007) “Adoption of IFRS 8: Operating (http://ec.europa.eu/internal_market/accounting/docs/e frag/20070116_efrags_endorsement_advice_letter_on_ ifrs_8_en.pdf, 11 October 2009) on-line at
  • International Financial Reporting Standard 8
  • International Accounting Standard 14
  • Kirk, R.J. (2005) International Financial Reporting Standards in Depth Volume 1: Theory and practice, CIMA Publishing, Elsevier Ltd.
  • Nichols, N.B. & Street D.L. (2007) The relationship between competition and busieness segment reporting decisions under the management approach of IAS 14 Revised, Journal of International Accounting, Auditing and Taxation, vol. 16, no. 1:51- 68.
  • Ömürbek, V. & Özdemir O. (2009) Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms, Muhasebe ve Finansman Dergisi, no. 44: 199-211. Özturk, C. (2008) IFRS 8 “Operating Segments”: A Comparative Study with the Former Standard IAS 14 “Segment Reporting”, Muhasebe Bi- lim Dünyası Dergisi, vol. 10, no. 1: 171-195.
  • Tiffin, R. (2005) The Complete Guide to International Financial Reporting Standards: Including IAS and Interpretation, Thorogood, Second Edition.
  • “U.S. GAAP Web Site”, available on-line at (http://cpaclass.com/gaap/gaap-us-01a.htm, September 2009). 22
  • Veron, N. (2007) “EU adoption of the IFRS 8 standard on operating segments”, available on-line at (http://veron.typepad.com/main/files/EuroParl_IFRS8_ Sep07.pdf, 28 September 2009)
Year 2010, Issue: 2, 98 - 107, 20.01.2012

Abstract

References

  • Albrecht, W.D. & Chipalkatti, N. (1998) New Segment Reporting, CPA Journal, vol. 68, no. 5: 46-52.
  • Alexander, D. & Nobes, C. (2004) Financial Accounting: An International Introduction, Prentice Hall, Pearson Education Limited, Second Edition.
  • Arsoy, A.P. (2008) A new application in segment reporting: IFRS 8, Muhasebe ve Finansman Dergisi, no. 38: 177-185.
  • Bryois, F. (2008) “IFRS 8 – Operating Segments:Management reporting”, (http://www.treuhaender.ch/GetAttachment.axd?attaNa me=2007a08_0650.pdf, 15 September 2009) segment available at
  • European Commission (2007) “Endorsement of IFRS 8 Operating Segments: Analysis of Potential Effects (http://ec.europa.eu/internal_market/accounting/docs/if rs8-operatingsegments-report.pdf, 2 October 2009) at
  • Garrison, R.H. & Noreen, E.W. (2003) Managerial Accounting, McGraw-Hill Irwin, Tenth Edition.
  • Holmquist, J. (2007) “Adoption of IFRS 8: Operating (http://ec.europa.eu/internal_market/accounting/docs/e frag/20070116_efrags_endorsement_advice_letter_on_ ifrs_8_en.pdf, 11 October 2009) on-line at
  • International Financial Reporting Standard 8
  • International Accounting Standard 14
  • Kirk, R.J. (2005) International Financial Reporting Standards in Depth Volume 1: Theory and practice, CIMA Publishing, Elsevier Ltd.
  • Nichols, N.B. & Street D.L. (2007) The relationship between competition and busieness segment reporting decisions under the management approach of IAS 14 Revised, Journal of International Accounting, Auditing and Taxation, vol. 16, no. 1:51- 68.
  • Ömürbek, V. & Özdemir O. (2009) Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms, Muhasebe ve Finansman Dergisi, no. 44: 199-211. Özturk, C. (2008) IFRS 8 “Operating Segments”: A Comparative Study with the Former Standard IAS 14 “Segment Reporting”, Muhasebe Bi- lim Dünyası Dergisi, vol. 10, no. 1: 171-195.
  • Tiffin, R. (2005) The Complete Guide to International Financial Reporting Standards: Including IAS and Interpretation, Thorogood, Second Edition.
  • “U.S. GAAP Web Site”, available on-line at (http://cpaclass.com/gaap/gaap-us-01a.htm, September 2009). 22
  • Veron, N. (2007) “EU adoption of the IFRS 8 standard on operating segments”, available on-line at (http://veron.typepad.com/main/files/EuroParl_IFRS8_ Sep07.pdf, 28 September 2009)
There are 15 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Taylan Altıntaş

Publication Date January 20, 2012
Published in Issue Year 2010 Issue: 2

Cite

APA Altıntaş, T. (2012). SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES. Sosyal Bilimler Dergisi(2), 98-107.
AMA Altıntaş T. SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES. Sosyal Bilimler Dergisi. January 2012;(2):98-107.
Chicago Altıntaş, Taylan. “SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES”. Sosyal Bilimler Dergisi, no. 2 (January 2012): 98-107.
EndNote Altıntaş T (January 1, 2012) SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES. Sosyal Bilimler Dergisi 2 98–107.
IEEE T. Altıntaş, “SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES”, Sosyal Bilimler Dergisi, no. 2, pp. 98–107, January 2012.
ISNAD Altıntaş, Taylan. “SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES”. Sosyal Bilimler Dergisi 2 (January 2012), 98-107.
JAMA Altıntaş T. SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES. Sosyal Bilimler Dergisi. 2012;:98–107.
MLA Altıntaş, Taylan. “SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES”. Sosyal Bilimler Dergisi, no. 2, 2012, pp. 98-107.
Vancouver Altıntaş T. SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES. Sosyal Bilimler Dergisi. 2012(2):98-107.