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TFRS 8 Faaliyet Bölümleri Standardı Çerçevesinde Coğrafi Bölümlere Göre Finansal Raporlama: İMKB-100 Sirketlerinde Uygulanma Düzeyi

Year 2009, Issue: 44, 199 - 211, 01.10.2009

Vesile Ömürbek Ozan Özdemir

Abstract

Küresellesmenin bir sonucu olarak, bir taraftan çokuluslu isletme sayısı hızlı artarken, diğer taraftan bu isletmelerin faaliyette bulunduğu ülke sayısı da artmaktadır. Bu nedenle finansal raporlamada açık, ayrıntılı, yeterli düzeyde, karsılastırılabilir nitelikte ve zamanında bilgi sunma ihtiyacından dolayı bölümlere göre raporlama ve coğrafi bölümleme önemi de artmaktadır. Uluslararası Muhasebe Standartları Kurulu ile paralel biçimde, Türkiye Muhasebe Standartları kurulu tarafından yayımlanan TFRS 8 Faaliyet Bölümleri standardı bölümlere göre finansal raporlamada konusunda güncel bir çerçeve olusturmaktadır. Bu standart coğrafi bölümlere göre açıklama yapılmasının esaslarını da içermektedir. Bu çalısmamızda İMKB 100’de yer alan isletmelerin finansal tablolarında bölümsel raporlama uygulama düzeyleri ve özellikle de coğrafi bölümleme yapıp yapmadıkları, isletmelerin piyasa değerleri ve ödenmis sermaye seviyelerine göre ayrıntılı biçimde arastırılmıstır.

Keywords

Bölümsel raporlama coğrafi bölümlere göre açıklamalar TFRS 8 faaliyet bölümleri.

Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms)

Year 2009, Issue: 44, 199 - 211, 01.10.2009

Vesile Ömürbek Ozan Özdemir

Abstract

As a result of the process of globalization, the number of multinational enterprises has risen on the one hand and the number of the countries they have been in touch has enlarged on the other. Because of the need to provide, clear, detailed, adequate level, comparable and timely information, in financial reporting the importance of operating segments and geographic segment information continues to increase. TFRS 8 Operating Segments issued by Turkish Accounting Standards Board parallely International Accounting Standards Board, have a current(actual) frame about segment financial reporting. This standard also have principles of geographic segment disclosures. In this paper, we investigated that financial statements practises of operating segments and especially geographic segmentation in financial statements of ISE 100 firms, depending on those firms market values and size of paid-in capitals.

Keywords

Segment reporting geographic segments disclosures TFRS 8 operating segments.

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Details

Other ID JA86VC73CE
Journal Section Research Article
Authors

Vesile Ömürbek This is me

Ozan Özdemir

Publication Date October 1, 2009
Submission Date October 1, 2009
Published in Issue Year 2009 Issue: 44

Cite

APA 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). The Journal of Accounting and Finance(44), 199-211.
AMA Ömürbek V, Özdemir O. Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms). The Journal of Accounting and Finance. October 2009;(44):199-211.
Chicago Ömürbek, Vesile, and Ozan Özdemir. “Financial Reporting As to Geographic Segmentation in Terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms)”. The Journal of Accounting and Finance, no. 44 (October 2009): 199-211.
EndNote Ömürbek V, Özdemir O (October 1, 2009) Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms). The Journal of Accounting and Finance 44 199–211.
IEEE V. Ömürbek and O. Özdemir, “Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms)”, The Journal of Accounting and Finance, no. 44, pp. 199–211, October 2009.
ISNAD Ömürbek, Vesile - Özdemir, Ozan. “Financial Reporting As to Geographic Segmentation in Terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms)”. The Journal of Accounting and Finance 44 (October 2009), 199-211.
JAMA Ömürbek V, Özdemir O. Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms). The Journal of Accounting and Finance. 2009;:199–211.
MLA Ömürbek, Vesile and Ozan Özdemir. “Financial Reporting As to Geographic Segmentation in Terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms)”. The Journal of Accounting and Finance, no. 44, 2009, pp. 199-11.
Vancouver Ömürbek V, Özdemir O. Financial Reporting as to Geographic Segmentation in terms of TFRS 8 Operating Segments: Level of Practice at ISE 100 Firms). The Journal of Accounting and Finance. 2009(44):199-211.