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UFRS 8’E GEÇİŞ VE HALKA AÇIK SİRKETLERE ETKİSİ

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

Journal Name:

  • İstanbul Üniversitesi Sosyal Bilimler Dergisi

Publication Year:

  • 2010

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
The International Accounting Standards Board (IASB) issued IFRS 8 Operating Segments, on 30 November 2006. This standard is effective for periods beginning on or after 1 January 2009. IFRS 8 is a disclosure standard replacing IAS 14. The core principle of IFRS 8 is stated as follows: “An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.” An important point to be mentioned is that IFRS 8 introduces “management approach”, which means that the defining of segments as well as the preparation of information used for segment reporting is based on information prepared for internal management decisions. The findings of the research indicates that switching to IFRS 8 did not cause major changes in segments reported and segmental information provided by Turkish listed companies in ISE 30 Index. The findings also demonstrate that the Turkish listed companies behave conservatively in making major changes in segment reporting. Further research can be conducted on identifying the factors, which may potentially influence adopting IFRS 8 for segment reporting. The potential relationship between segment reporting and factors such as firm size, free float rate, etc. may also be examined.
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Abstract (Original Language): 
Uluslararası Muhasebe Standartları Kurulu (UMSK) Uluslararası Finansal Raporlama Standardı (UFRS) 8: Faaliyet Bölümleri’ni 20 Kasım 2006 tarihinde yayınlamıstır. Bu standart 1 Ocak 2009’dan itibaren veya sonrasında baslayan dönemler için geçerli olacaktır. UFRS 8 bir açıklama standardıdır. UFRS 8’in temel prensibi su sekilde ifade edilir: “Bir isletme, finansal tablo kullanıcılarının, isletmenin gerçeklestirdiği faaliyetler ile faaliyette bulunduğu ekonomik ortamın niteliğini ve finansal etkilerini değerlendirmelerini mümkün kılan bilgileri açıklar.” Belirtilmesi gereken önemli bir husus UFRS 8’in faaliyet bölümlerinin belirlenmesinde ve aynı zamanda bölümsel raporlamada kullanılan bilgilerin hazırlanmasında isletme içi yönetim kararlarında kullanılan bölümlere dayanan “yönetim yaklasımı”nı getirmesidir. Arastırmanın bulguları, UFRS 8’e geçmenin Istanbul Menkul Kıymetler Borsası 30 Endeksi’ndeki sirketlerin belirlediği bölümler ve hazırladığı bölümsel raporlarda önemli bir değisikliğe yol açmadığını göstermektedir. Bulgular aynı zamanda Türk sirketlerinin bölümsel raporlamada değisiklik yapmada tutucu davrandıklarını göstermektedir. Konuile ilgili olarak UFRS 8’e göre bölümsel raporlama yapmada etkisi olabilecek faktörlerin belirlenmesi hakkında gelecekte çalısmalar yapılabilir. Bölümsel raporlama ve sirket büyüklüğü, halka açıklık oranı gibi faktörler arasındaki potansiyel iliski incelenebilir.
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  • 2
98-107
  • Turkish

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