TITLE

ISLETMELERDE B�L�MSEL RAPORLAMANIN "TFRS 8 FAALIYET B�L�MLERI" STANDARDI �ER�EVESINDE UYGULANMASI

AUTHOR(S)
G�NG�RM�S, Ali Haydar; UYAR, Ali
PUB. DATE
July 2009
SOURCE
Mali Cozum Dergisi / Financial Analysis;2009, Issue 94, p79
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The purpose of this study is to explain theoretical framework of the standard, "TFRS 8 Operating Segments" which is mandatory to implement beginning from January 1, 2009, and supersedes the previous standard "TMS 14 Segment Reporting". Explanation is supported by flow charts and examples to help implementers. The study focuses, especially, on determining operating segments and the quantitative thresholds that are used in determining reportable operating segments.
ACCESSION #
47531874

 

Related Articles

  • Automatic analysis of textual garden path phenomenon: A computational perspective. YU Ping-fang; DU Jia-li // Journal of Communication & Computer;Oct2008, Vol. 5 Issue 10, p58 

    This paper puts forward a text-circled semantic schema by which a special flow chart of cognitive alteration and processing breakdown in Machine Translation (MT) system is clearly presented. Based on the theoretical analysis of textual Garden Path Phenomenon (GPP), we devise a formula to measure...

  • Chapter 11: Flow charts.  // Managing Projects & Operations Pocketbook;9/1/2001, p113 

    Chapter 11 of the book "Managing Problems & Operations" is presented. The chapter provides information about the basic method of flow charts, diagrams which use recognized symbols to illustrate the steps of a process, or set of interrelated processes. Furthermore, the chapter also discusses the...

  • PONTOS CRÍTICOS DO PROCESSO DE PRODUÇÃO DE PISOS MACIÇOS DE MADEIRA. Soares, Philipe Ricardo Casemiro; Milan, Marcos; Jankowsky, Ivaldo Pontes; da Silva Maciel, António José; Kanieski, Maria Raquel // Ciência Florestal (01039954);2012, Vol. 22 Issue 2, p353 

    The quality concepts represent one of the important factors for the success of organizations and among these concepts the stabilization of the production process contributes to the improvement, waste reduction and increased competitiveness. Thus, this study aimed to evaluate the production...

  • Flow Charting Software Developed for LANs. Wingo, Walter S. // Design News;6/8/92, Vol. 48 Issue 11, p19 

    This article focuses on the Flow Charting 3 software by Patton & Patton Software Corp. Flow charts used for planning, quality control, and documentation undergo frequent revisions at engineering firms. Big problems can arise, however, when different workstations use different versions of flow...

  • The realities of computer flowcharting -- ;Part 1. Garrett, Ken // Accountancy;Mar1980, Vol. 91 Issue 1039, p117 

    Part 1. This article focuses on the logic systems of computer flowcharting relating to communication. Flowcharts show, in diagramatic form, a series of events or sequence of logic within a system. When properly used, they should convey information in a more precise and readily understood way...

  • Newborn Management: Decision Trees and Management Problems.  // Clinical Pediatrics;May1979, Vol. 18 Issue 5, p319 

    This article presents information on the booklet "Newborn Management: Decision Trees and Management Problems," by Carmi Z. Margolis and Donald L. Shapiro. The student first studies in the book a decision flow chart on one of the eight common clinical situations. Using a special pen, he then...

  • An Introduction to Flowcharting. Mead, Anthony J. // Accountancy;May68, Vol. 79 Issue 897, p332 

    The article discusses the use of flowcharting in auditing. Flowcharting may be defined as the shorthand of systems analysis. It is implemented by using symbols and lines with significant meaning in depicting a particular system. To conclude, flowchart is very comprehensible because it is...

  • File Format of Flow Chart Simulation Software - CFlow. Salleh, Syahanim Mohd; Hood, Zaihosnita; Judi, Hairulliza Mohd; Bakar, Marini Abu // Proceedings of World Academy of Science: Engineering & Technolog;May2009, Vol. 53, p1100 

    CFlow is a flow chart software, it contains facilities to draw and evaluate a flow chart. A flow chart evaluation applies a simulation method to enable presentation of work flow in a flow chart solution. Flow chart simulation of CFlow is executed by manipulating the CFlow data file which is...

  • Corrections.  // IT Professional;Sep/Oct2008, Vol. 10 Issue 5, p6 

    Corrections to the articles "Formalizing Service-Oriented Architectures" and "Symbiosis and Software Evolvability" that were published in the previous issue are presented.

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics