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Türev Finansal Araçların Muhasebeleştirilmesi: TFRS 9 Çerçevesinde Gerçeğe Uygun Değer Yaklaşımı ve Uygulama Örnekleri - Accounting for Derivative Financial Instruments: Fair Value Approach and Application Examples within the Framework of TFRS 9

open access: yesTurk Turizm Arastirmalari Dergisi
Finansal piyasalarda risk yönetimi amacıyla yaygın olarak kullanılan türev finansal araçlar, işletmelerin döviz kuru, faiz oranı ve emtia fiyatı gibi çeşitli finansal risklere karşı korunmalarında önemli bir rol üstlenmektedir. Bu araçların finansal tablolara doğru ve güvenilir bir şekilde yansıtılması, finansal raporlamanın şeffaflığı ve ...
openaire   +1 more source

Analysıs Of The Impact Of Tfrs 9 And Bddk Regulatıons On Banks Loan ProvısıonTfrs 9 Ve Bddk Düzenlemelerinin Bankaların Kredi Karşılıklığı Ayırmadaki Etkilerinin Analizi

open access: yes, 2022
New applications covered by TFRS 9, which came into force on January 1 2018, were important for banks, but also for investors, analysts, regulators and auditors, they were one of the agenda issues. With the introduction of TFRS 9, the definitions of “expected credit loss” and “expected credit loss for life” have been changed and the ways in which they ...
YAVUZ,Asuman Erben   +2 more
openaire   +1 more source

GC B Cells, Tfh Cells, and Influenza bnAbs: Insights for Improving Universal Vaccine Design

open access: yesImmunological Reviews, Volume 341, Issue 1, August 2026.
ABSTRACT Antibodies are crucial for providing protection against influenza virus infection; however, protective humoral immunity is limited by antigenic drift and shift. Hence, the discovery of broadly neutralizing antibodies (bnAbs) targeting conserved epitopes on hemagglutinin protein evokes the hope of developing a universal influenza vaccine ...
Takeshi Inoue   +2 more
wiley   +1 more source

Experimental Models of Autoimmune Hepatitis: Disease Fidelity and Translational Relevance

open access: yesLiver International, Volume 46, Issue 8, August 2026.
ABSTRACT Autoimmune hepatitis (AIH) remains difficult to study mechanistically in patients because disease initiation is rarely observed directly, the relevant autoantigens differ across subsets, and clinically meaningful outcomes such as chronic inflammation, fibrosis, relapse, and treatment response evolve over time.
Laura Elisa Buitrago‐Molina   +1 more
wiley   +1 more source

Sema3E‐plexinD1 Axis Is a Modulator of Foxp3+ Regulatory T‐Cells in House Dust Mite Model of Asthma

open access: yesThe FASEB Journal, Volume 40, Issue 14, 31 July 2026.
Airway epithelial‐derived Sema3E enhances both the number and proliferation of Foxp3+ regulatory T (Treg) cells in an acute model of asthma. Mechanistically, deletion of PlexinD1, the receptor for Sema3E, specifically in Foxp3+ cells was associated with a breakdown in immune regulation in this model.
Mojdeh Matloubi   +6 more
wiley   +1 more source

Ticari Alacaklarda Değer Düşüklüğü–TFRS 9 Finansal Araçlar Standardının Basit Yaklaşımı ve Vergi Usul Kanunu Karşılaştırılması

open access: yesMuhasebe ve Finansman Dergisi, 2019
Mal ve hizmet satış bedelinin gelecekteki bir tarihte tahsil edilmesinin tercih edilmesi halinde, satış bedelinin değişik nedenlerden dolayı kısmen veya tamamen tahsil edilememe olasılığı bulunmaktadır.  Gerçeğe uygun finansal tablo sunumunu teminen, tahsil edilemeyen veya edilemeyecek olan ticari alacaklar için zarar karşılığının hesaplanarak
openaire   +3 more sources

TFRS 9 finansal araçlar standardı kapsamında finansal araçların muhasebeleştirmesi : Türkiye ve ABD örnekleri

open access: yes, 2023
Today, financial instruments have become an important concept that concerns all companies with the effect of globalization. When the scope of financial instruments is examined, it is seen that many assets and liabilities of enterprises basically comply with the definition of financial instruments.
openaire   +1 more source

Finansal borçlanma araçlarının TFRS 9 kapsamında değerlemesi ve vergi yasalarının değerleme hükümleriyle karşılaştırılması

open access: yes, 2021
The basic aim of this study is that financial debts taking part in the chart of financial at thelast term are appreciation taking part in standardized accountancy numbered 9 TFRS andemphasizing of importance the concept accountancy inconsistent during operatons of thisappreciation. The study basically composes of four parts .
openaire   +1 more source

Conserved Motifs in the Ligand-Binding Domain of TetR Family Regulators: Identification and Analysis. [PDF]

open access: yesComput Struct Biotechnol J
Kepa M   +13 more
europepmc   +1 more source

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