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FİNANSAL YATIRIMLARIN TFRS 9 VE BOBİ FRS KAPSAMINDA SINIFLANDIRILMASI VE GELİR VERGİSİ STANDARDI AÇISINDAN DEĞERLENDİRİLMESİ

open access: yesMuhasebe Bilim Dünyası Dergisi, 2019
      Türkiye Muhasebe ve Finansal Raporlama Standartları (TMS/TFRS) ile birlikte işletmeler için önemli bir fonksiyona sahip olan finansal araçların muhasebe sürecinde bir takım farklılıklar gündeme gelmiştir.  Özellikle zorunlu uygulama tarihi 1/1/2018 tarihi olan TFRS 9 ve büyük ve orta boy işletmeler için oluşturulan ve 31/12/2018 tarihli finansal ...
SENAL, SERPİL   +2 more
openaire   +4 more sources

If Not Now, When? Thinking about Childbearing in Ukrainian Cities during Russia's Full‐Scale Invasion

open access: yesPopulation and Development Review, EarlyView.
Abstract Prior literature on fertility during war examines high‐fertility settings using quantitative data on births collected mainly after fighting ends. In contrast, we analyze cognitive processes related to childbearing during wartime in Ukraine, where a full‐scale war erupted in the context of long‐standing low fertility.
Anna Popovych   +2 more
wiley   +1 more source

TFRS 9 kapsamında temerrüt olasılığının hesaplanması ve makroekonomik model üzerine bir araştırma [PDF]

open access: yes, 2022
A RESEARCH ON THE CALCULATION OF THE PROBABILITY OF DEFAULT AND THE MACROECONOMIC MODEL UNDER IFRS 9 With the global crisis that started in the USA in 2008 and then experienced, the importance of section 9 of the International Financial Reporting System has increased in the banking sector.
openaire  

A Tale of Two Choices: Son Preference and Reproductive Outcomes in Uzbekistan

open access: yesReview of Development Economics, EarlyView.
ABSTRACT In this study, we use data from the recent round of the Multiple Indicator Cluster Surveys (MICS) conducted between 2021 and 2022 to estimate the effect of son preference on reproductive behavior in Uzbekistan. We find strong evidence for differential stopping and spacing behavior among Uzbek women.
Khilola Dushamova   +3 more
wiley   +1 more source

TFRS-9 FİNANSAL ARAÇLAR STANDARDININ PORTFÖY YÖNETİMİ ŞİRKETLERİNİN FİNANSAL TABLOLARINA ETKİSİNİ MUHASEBENİN ÖNEMLİLİK KAVRAMI ÇERÇEVESİNDE VAKA ÇALIŞMASI İLE DEĞERLENDİRİLMESİ

open access: yesFinansal Araştırmalar ve Çalışmalar Dergisi, 2021
TFRS 9 standartı, ilk ortaya çıktığı günden beri toplum ihtiyaçlarına göre gelişme göstermiş olan muhasebe biliminin finansal araçların muhasebeleştirilmesi ile ilgili olarak ulaştığı son noktadır. 1 Ocak 2018 tarihinden itibaren TFRS 9 standartı TMS 39’un yerini alarak finansal varlık ve yükümlülüklerin nasıl sınıflandırılacağına, ölçüleceğine ...
openaire   +3 more sources

TEAM‐UP: Mixed‐Methods Data for Understanding Traditional and Modern Contraceptive Use Dynamics in Four Sub‐Saharan African Countries

open access: yesStudies in Family Planning, EarlyView.
Abstract This Data Article describes a novel dataset from the “Re‐Examining Traditional Method Use” (TEAM‐UP) project, which systematically collected data on the measurement of and motivations for use of non‐modern (traditional and folkloric) contraceptive methods and/or modern methods, in four sub‐Saharan African countries: the Democratic Republic of ...
Nurudeen Alhassan   +13 more
wiley   +1 more source

Nanoparticle‐Mediated Therapy for Glioma: Advances and Prospects

open access: yesMedComm – Oncology, Volume 5, Issue 3, September 2026.
Various nanocarriers, including liposomes, dendrimers, exosomes and gold nanoparticles, are designed to penetrate the blood‐brain barrier and deliver chemotherapy, radiotherapy, immunotherapy, gene therapy, phototherapy, magnetic hyperthermia and sonodynamic therapy for glioma.
Wenqian Jiang   +5 more
wiley   +1 more source

Kredi zararı modeli yerine TFRS 9 beklenen zarar modelinin bankalarda uygulanması

open access: yes, 2021
Uluslararası Muhasebe Standartları Kurumu (IASB), finansal araçlar olarak nitelendirilen kalemlerin sınıflandırılması, kolay anlaşılabilir olması ve raporlanmasının geliştirilmesi için 2005 yılında başlattığı projeyle TMS 39 Finansal Araçlar; Muhasebeleştirme ve Ölçme standartının yerine TFRS 9 standardını oluşturmaya başlamıştır.
openaire   +1 more source

The Fertility Effects of Reducing Implicit Childcare Subsidies: The Case of School Schedules

open access: yesJournal of Policy Analysis and Management, Volume 45, Issue 4, Fall 2026.
ABSTRACT Despite governments’ efforts to raise fertility through family‐support policies, birth rates continue to decline in high‐ and middle‐income countries. Some policies designed for other purposes, however, may function as implicit childcare subsidies.
Álvaro Muñiz‐Fernández
wiley   +1 more source

Chemotherapeutic Potential of Fluorouracil‐Platinum (IV) Prodrugs Against Cisplatin‐Resistant Colorectal Cancer Cells

open access: yesChemistry – A European Journal, Volume 32, Issue 30, 13 August 2026.
ABSTRACT Fluorouracil‐platinum(IV) prodrugs represent a novel class of multimechanistic chemotherapeutics with enhanced anticancer potential. The prodrugs PtIVP‐5FUMeOBut and PtIV56‐5FUMeOBut were actualized by derivatising the clinical drug 5‐fluorouracil (5FU) and coordinating it to platinum(IV) complexes, leveraging the established cytotoxicity of ...
Maria George Elias   +9 more
wiley   +1 more source

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