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Endnote
Bölümsel Raporlamada Yeni Bir Uygulama: IFRS 8
2008
Journal:  
Muhasebe ve Finansman Dergisi
Author:  
Abstract:

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.

Keywords:

a new application in sectional reporting ıfrs 8
2008
Journal:  
Muhasebe ve Finansman Dergisi
Author:  
Abstract:

ıfrs 8 working segments mixed by the ınternational accunting standards board ıasb on december 30th 2006 changes the requirements of segment reporting ıas 14 will cease to be effective when ifrs 8 will become effective from the wind of 2009 after companies will be required to follow the ıfrs 8 for their segment reporting purpose the main difference between ıfrs 8 and ıas 14 is the approach that is adopted while determining the reportable segments also includes shuld that requires 14 more clear than 8 more than 8 more than 8 than if the clear than 8 requirements

Keywords:

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Muhasebe ve Finansman Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 1.227
Cite : 10.157
2023 Impact : 0.72
Details
Muhasebe ve Finansman Dergisi