TY  - JOUR
TT  - (A new application in segment reporting: IFRS 8)
AU  - Arsoy, Aylin Poroy
PY  - 2008
DA  - April
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 177
EP  - 185
IS  - 38
KW  - IFRS 8
KW  - IAS 14
KW  - bölümsel raporlama.
N2  - 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.
UR  - https://dergipark.org.tr/tr/pub/mufad/article/395708
L1  - https://dergipark.org.tr/tr/download/article-file/426481
ER  -