Buradasınız

Anasayfa » Content

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.
Bookmark/Search this post with
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.
FULL TEXT (PDF): 
PDF icon arastirmax-ufrs-8e-gecis-halka-acik-sirketlere-etkisi.pdf
  • 2
98-107
  • Turkish

REFERENCES

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 approach to segment
reporting”, available on-line at
(http://www.treuhaender.ch/GetAttachment.axd?attaNa
me=2007a08_0650.pdf, 15 September 2009)
European Commission (2007) “Endorsement of
IFRS 8 Operating Segments: Analysis of Potential
Effects – Report”, available on-line at
(http://ec.europa.eu/internal_market/accounting/docs/if
rs8-operatingsegments-report.pdf, 2 October 2009)
Garrison, R.H. & Noreen, E.W. (2003)
Managerial Accounting, McGraw-Hill Irwin, Tenth
Edition.
Holmquist, J. (2007) “Adoption of IFRS 8:
Operating Segments” available on-line at
(http://ec.europa.eu/internal_market/accounting/docs/e
frag/20070116_efrags_endorsement_advice_letter_on_
ifrs_8_en.pdf, 11 October 2009)
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 Bilim
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, 22
September 2009).
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)

Thank you for copying data from http://www.arastirmax.com