Listed companies disclose their revenue, profitability and assets by operating segment in the notes. Segments are determined by the internal reporting structure management uses to make decisions.
Source: TFRS 8
Related terms
Notes to the financial statementsDisclosures that explain the amounts in the financial statements, set out accounting policies and additional information, and form an integral part of the statements.ConsolidationCombining the financial statements of a parent and the subsidiaries it controls as if they were a single economic entity.Accounting policiesThe specific principles, bases, conventions, rules and practices an entity applies in preparing its financial statements.Amortised costThe amount at which a financial asset or liability is measured at initial recognition, minus principal repayments, plus cumulative amortisation calculated using the effective interest method.AssociateAn entity over which the investor has significant influence but not control or joint control.BOBİ FRS (Turkish GAAP for SMEs)The financial reporting standard issued by the POA for large and medium-sized entities that are subject to independent audit but do not apply TFRS.
Last updated: October 22, 2026 · This definition is for general information only.