Turkey and in the world of accounting standarts and departmental reporting

Business transactions of a financial nature, collect, classify, record, field, summarizing, and reporting accounting system performing these functions in a particular order and systematic work. The accuracy of the information and reliability of the accounting information produced in the system, both to users and internal and external information for use in decision making is very important. The change in the conditions of liberalization of trade and capital markets and the growth of scale in management, accounting information have resulted in changes on the format of the information produced in the system raporlanma. Their financial information businesses in operation, current geographic region, product group or a group of customers-based financial information, were classified as, and reporting of information is important from the standpoint of users. "Within the scope of IFRS segment reporting" that is named in the first part of this study, in Turkey and in the world of accounting standards and departmental reporting were transferred to the basics of the process of formation. In the second section, segment reporting under IFRS 8 is taken up with all aspects of the standard and the sample apps in the last section of the standard.