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Bölümsel Raporlamada Yeni Bir Uygulama: IFRS 8

Year 2008, Issue: 38, 177 - 185, 01.04.2008

Abstract

Uluslararası Muhasebe Standartları Kurulu (IASB) tarafından 30 Kasım 2006 da yayınlanan IFRS 8 Faaliyet Bölümleri standardı bölümsel raporlama uygulamalarını değiştirmektedir. IFRS 8’in 2009 yılında yürürlüğe girmesi ile IAS 14 yürürlükten kalkacak ve işletmeler bölümsel raporlamalarını IFRS 8’e göre yapacaklardır. IFRS 8 ve IAS 14 arasındaki temel farklılık raporlanacak bölümlerin belirlenmesinde benimsedikleri anlayıştan kaynaklanmaktadır. Ayrıca IAS 14, IFRS 8’e göre daha açık ve anlaşılır uygulamalar içermektedir.

(A new application in segment reporting: IFRS 8)

Year 2008, Issue: 38, 177 - 185, 01.04.2008

Abstract

IFRS 8 Operating Segments issued by the International Accounting Standards Board (IASB) on December 30th, 2006, changes the requirements of segment reporting. IAS 14 will cease to be effective when IFRS 8 will become effective from the beginning of 2009. After then, companies will be required to follow IFRS 8 for their segment reporting purposes. The main difference between IFRS 8 and IAS 14 is the approach that is adopted while determining the reportable segments. Also, it should be mentioned that, IAS 14 includes more clear and understandable requirements than IFRS 8 does.

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Details

Other ID JA78TM88TH
Journal Section Research Article
Authors

Aylin Poroy Arsoy This is me

Publication Date April 1, 2008
Submission Date April 1, 2008
Published in Issue Year 2008 Issue: 38

Cite

APA Arsoy, A. P. (2008). (A new application in segment reporting: IFRS 8). The Journal of Accounting and Finance(38), 177-185.
AMA Arsoy AP. (A new application in segment reporting: IFRS 8). The Journal of Accounting and Finance. April 2008;(38):177-185.
Chicago Arsoy, Aylin Poroy. “(A New Application in Segment Reporting: IFRS 8)”. The Journal of Accounting and Finance, no. 38 (April 2008): 177-85.
EndNote Arsoy AP (April 1, 2008) (A new application in segment reporting: IFRS 8). The Journal of Accounting and Finance 38 177–185.
IEEE A. P. Arsoy, “(A new application in segment reporting: IFRS 8)”, The Journal of Accounting and Finance, no. 38, pp. 177–185, April 2008.
ISNAD Arsoy, Aylin Poroy. “(A New Application in Segment Reporting: IFRS 8)”. The Journal of Accounting and Finance 38 (April 2008), 177-185.
JAMA Arsoy AP. (A new application in segment reporting: IFRS 8). The Journal of Accounting and Finance. 2008;:177–185.
MLA Arsoy, Aylin Poroy. “(A New Application in Segment Reporting: IFRS 8)”. The Journal of Accounting and Finance, no. 38, 2008, pp. 177-85.
Vancouver Arsoy AP. (A new application in segment reporting: IFRS 8). The Journal of Accounting and Finance. 2008(38):177-85.