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In the companies that started to operate in multiple fields upon the growth of the global trade volume, the financial data obtained from consolidated financial statements are insufficient to show the details to the users. Therefore, the segment reporting practices which have been very important recently are conducted in accordance with the terms of TFRS 8 Operating Segments Standard in Turkey. TFRS 8 standard does not offer a template in segment reporting, but lets the companies free to establish the segment structures and to choose the financial data to be segmented. This is the consequence of the "Management Approach" which underlies the standard. Banking sector in Turkey is the sector where similar business operations are conducted with its own unique mechanism. However, there is not any application unity in segment reporting practices in the sector due to the above-mentioned reasons. This complicates the comparison and analysis of the financial data in segment reporting. With the application study, a segment reporting proposal, which combines different segment reporting practices in banks on a common ground, was submitted. Thus, the aim was to create an awareness of maintaining an application unity in principle in segment reporting by bringing the issue forward in the sector.
ın the companies that started to operate in multiple areas upon the growth of the global trade volume the financial data acquisition from consolidated financial statements are equal to show the details to the users therefore the segment reporting practices which have been very important recently are conducted in compliance with the terms of tfrs 8 active segments standard in turkey tfrs 8 standard does not offer a template in segment reporting but lets the companies free to build the segment structures and to chuse the financial data to be segmented this is due diligence application implementation of the implementation of the implementation of the data exchange in the framework of the change in the framework of the change in the framework of the framework of the framework of the change in the distribution of the distribution of the distribution of the distribution of the implementation of the implementation of the implementation of the distribution of the distribution of the distribution of the implementation of the distribution of the implementation of the implementation of the implementation of the implementation of the distribution of the distribution of the distribution of the distribution of the distribution of the implementation of the distribution of the implementation of the implementation of the implementation of the implementation of the implementation of the distribution of the distribution of the distribution of the distribution of the distribution of the distribution of the distribution of the distribution of the implementation of the
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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