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Bilişim Teknolojilerindeki Gelişmelerin Muhasebe Uygulamalarına Etkisi: E-Muhasebe
2013Private sector companies have started to make big investment on various electronic software programs, to provide to benefit from technology on time and accurately in parallel with development in the information technology. Also public sector is restored infrastructure in this area, to provide to benefit from the usage of software programs.
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Muhasebe İçin Yeni Ufuklar: Sosyal Muhasebe
Sayı: 3, 2012Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance ...
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Muhasebe Manipülasyon Yöntemlerinden Agresif Muhasebe ve Bir Uygulama
2016Earning management, stabilizing the profit, big bath accounting, aggressive accounting, financial fraud are usedas methods at the accounting manipulations concerning the reliability of statements of accounts closely. Accounting manipulation is oriented to influence the expectations of the information users about the business financialposition and ...
EROL, Mikail, ASLAN, Muhsin
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Tekdüzen muhasebe sisteminin muhasebe uygulamaları açısından değerlendirilmesi
2020205
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Yaratıcı Muhasebe mi? Aldatıcı Muhasebe mi?
2019Son yıllarda yasanan büyük sirket skandalları finansal bilgiye olan güvenin azalmasına, var olan düzenlemelerin gözden geçirilmesine ve bu düzenlemelerde degisiklik yapılmasına neden olmustur. Dünyada yasanan sirket skandallarının çıkıs noktası olarak özellikle yaratıcı muhasebe uygulamaları görülmektedir.
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Muhasebe Politikaları, Muhasebe Tahminlerindeki Değişiklikler ve Hatalar
2006Users need to be able to compare the financial statements of an enterprise over a period of time to identify trends in its financial position, performance and cash flows. Therefore, the same accounting policies are normally adopted in each period. The use of reasonable estimates is also an essential part of the preparation of financial statements and ...
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