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Some observations on ifrs 8 operating segments: The case of the airline industry

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dc.contributor.author Öztürk, Can
dc.date.accessioned 2024-02-23T13:11:59Z
dc.date.available 2024-02-23T13:11:59Z
dc.date.issued 2022
dc.identifier.citation Öztürk, Can."Some observations on ifrs 8 operating segments: The case of the airline industry", in Perspectives on International Financial Reporting and Auditing in the Airline Industry, Emerald Publishing Limited, 81-123, 2022. tr_TR
dc.identifier.isbn 9781789737608
dc.identifier.uri http://hdl.handle.net/20.500.12416/7306
dc.description.abstract This chapter focuses on the application of segment reporting under IFRS 8 in the context of the airline industry. It analyses the airlines’ disclosures related to segment reporting considering 11 aspects of segment reporting in the regional and global context. Observations reveal that reporting of segmental disclosures in the airline industry is diverse at different levels. In this regard, the following conclusions were drawn: (1) the nature of segments reported by the airlines is diverse due to methods adopted in preparation of operating segments; (2) factors such as internal reporting system, and nature of business used to identify the airline’s reportable segments were stated by most airlines; (3) types of products and services from which each reportable segment derives its revenues were stated by all airlines; (4) proportion of total revenues represented by separately reportable segments exceeds 75% of the revenue rule of IFRS 8; (5) most segmental performance measures are non-IFRS and diverse; (6) a limited number of airlines use dual reporting currency in segment reporting; (7) most airlines reported segment assets and liabilities for each reportable segment; (8) most airlines reported between 6 and 10 income and expense items in segment reporting; (9) segmental cash flow information is reported by one airline; (10) in terms of entity-wide disclosures, most airlines reported their revenue from major products and services in the revenue disclosures, most airlines reported their revenues on a geographical basis but few airlines reported their non-current assets on a geographical basis; and (11) more than half of the airlines did not declare the identity of the Chief Operating Decision Maker. tr_TR
dc.language.iso eng tr_TR
dc.publisher Emerald Publishing Limited tr_TR
dc.relation.isversionof 10.1108/S1479-351220220000035004 tr_TR
dc.rights info:eu-repo/semantics/closedAccess tr_TR
dc.subject IFRS 8, Operating segments, Airline industry,Segment reporting,Disclosures,Diversity tr_TR
dc.title Some observations on ifrs 8 operating segments: The case of the airline industry tr_TR
dc.type bookPart tr_TR
dc.relation.journal Perspectives on International Financial Reporting and Auditing in the Airline Industry tr_TR
dc.contributor.authorID 41482 tr_TR
dc.identifier.startpage 81 tr_TR
dc.identifier.endpage 123 tr_TR
dc.contributor.department Çankaya Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü tr_TR


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