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CONTENT ANALYSIS IN BORSA ISTANBUL REGARDING FAIR VALUE HIERARCHY
2019Bu çalışmada TFRS 13 Gerçeğe UygunDeğer Ölçümü Standardında yer alan gerçeğe uygun değer hiyerarşisininkullanılma düzeyinin tespit edilmesi hedeflenmiştir. Bu amaçla, standartta yeralan gerçeğe uygun değer hiyerarşisinin Borsa İstanbul’daki BİST 100 endeksindeyer alan şirketlerin finansal tablolarında kullanılma düzeyi içerik analizi ileincelenmiştir ...
CEBECİ, Yasin, GÖKÇEN, Gürbüz
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USING THE FAIR VALUE HIERARCHY ON REPORTING OF TANGIBLE ASSETS
2016In this study, applicability of new approaches has been questioned by comparing applications of depreciation methods of Tax Procedure Law (TPL) and “TAS 16 Tangible Fixed Assets”. Accordingly, depreciation calculation by estimating residual value and change of this value that estimated on date of entry assets of a depreciation unit in useful life in ...
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The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective
SSRN Electronic Journal, 2019Andrei Filip +5 more
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LA VALUE RELEVANCE DELLA FAIR VALUE HIERARCHY NEL SETTORE BANCARIO
FINANZA MARKETING E PRODUZIONE, 2014BAGNA, EMANUEL, DI MARTINO, GIUSEPPE
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Convergence in Motion: A Review of Fair Value Levels’ Relevance
Accounting in Europe, 2021Andrei Filip +2 more
exaly
The Value Relevance of Fair Value Levels: Time Trends Under IFRS and U.S. GAAP
Accounting in Europe, 2021Andrei Filip +2 more
exaly
A Fair Value Hierarchy and Corporate Governance Mechanisms in Financial Institutions
Adpebi Science Series, 2023exaly