Analyzing The Segment Reporting Practices Within The Scope Of The TFRS 8 Operating Segments Standart: An Application Proposal
Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 67
Abstract
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 Standart 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.
Authors and Affiliations
Serkan ÖZDEMİR
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