Results 1 to 10 of about 1,213 (127)

MADDİ DURAN VARLIKLARIN TEKDÜZEN MUHASEBE SİSTEMİ İLE VERGİ USUL KANUNU VE TMS-16 AÇISINDAN İNCELENMESİ: BİR UYGULAMA - INVESTIGATION ON INTERMEDIATE ACCOUNTING SYSTEM AND TAX PROCESS AND TURKISH ACCOUNTING STANDARTS-16 ANALYSIS OF FINANCIAL ASSETS: AN APPLICATION

open access: yesMehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2017
İşletme çevresinioluşturan bilgi kullanıcılarının sağlıklı kararlar alabilmesi ancak finansaltabloların güvenilirliğine bağlıdır. Güvenilirlik ise doğru ölçüm vemuhasebeleştirmeyi gerektirir.
Ömer Tekşen, Sevinç Şahin Dağlı
doaj   +4 more sources

Accounting of long-term constraction contracts based onTurkish accounting standarts (TAS 11)

open access: yesPressacademia, 2015
Considering the long-term constructions, it is important to correctly define the project costs as well as profit/loss and relate these data with the corresponding period. There are two methods used in the accounting of long-term constructions: first one is the completed percentage method that has been used for years. The completion of whole or majority
exaly   +3 more sources

Some peculiarities of accounting of government grants in context IFRS and National Standarts Republic Moldova

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions
V.Tsurcanu, I.Golochalova
doaj   +1 more source

ANALYTICAL PROCEDURES: PROCESS APPROACH AND FEATURES OF REALIZATION UNDER FEDERAL ACCOUNTING STANDARTS REFORM

open access: yesBulletin of the Moscow University Named S U Vitte Series 1 Economics and Management, 2021
E.S. Povarova, V. Iusenis
exaly   +2 more sources

ACCOUNTING OF AQUITY IN CONTEX OF NATIONAL AND INTERNATIONAL STANDARTS

open access: yesYoung Scientist, 2019
Nina Dorosh, Valeriia Snizhko
exaly   +2 more sources

IMPLEMENTATIONS ON IDENTIFICATION AND REPORTING OF GOODWILL IMPAIRMENT (VALUE LOWNESS) IN TURKISH ACCOUNTING STANDARTS: A RESEARCH ON THE BUSINESSES IN THE ISTANBUL STOCK EXCHANGE

open access: yesDicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021
According to the Turkish Accounting Standards, it has been stated that impairment test must be done to report declines in the value of goodwill. The aim of this study is to put forward the impairment (value lowness) implementations of businesses related to goodwill in Turkey.
Mehmet KAYGUSUZOĞLU   +2 more
openaire   +3 more sources

ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

open access: yesJurnal Akuntansi Indonesia, 2017
This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally or ...
Zulvi Nurbaiti, Rustam Hanafi
doaj   +1 more source

Accounting for the Role of Long Walks on Networks via a New Matrix Function [PDF]

open access: yes, 2016
We introduce a new matrix function for studying graphs and real-world networks based on a double-factorial penalization of walks between nodes in a graph. This new matrix function is based on the matrix error function.
Estrada, Ernesto, Silver, Grant
core   +2 more sources

Non-minimal coupling of photons and axions [PDF]

open access: yes, 2010
We establish a new self-consistent system of equations accounting for a non-minimal interaction of gravitational, electromagnetic and axion fields. The procedure is based on a non-minimal extension of the standard Einstein-Maxwell-axion action.
Alexander B Balakin   +31 more
core   +3 more sources

The Implementation of Fair Value on Short Term Assesment of Biological Assets [PDF]

open access: yes, 2016
This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT.
Murtianingsih, M. (Murtianingsih)   +1 more
core   +2 more sources

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