G�NG�RM�S, Ali Haydar; UYAR, Ali
July 2009
Mali Cozum Dergisi / Financial Analysis;2009, Issue 94, p79
Academic Journal
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.


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