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Emerging Markets Journal, 2014 The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For
Cevdet Kızıl +2 more
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FORECASTING DEFERRED TAXES IN INTERNATIONAL ACCOUNTING WITH MACHINE LEARNING
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2022 The aim of this study is to estimate the possible deferred tax values and the TAS-TFRS profit/loss of 31 companies in three different sectors- the wholesale trade, retail trade and hospitality industry- whose shares are traded on Borsa Istanbul (BIST ...
Osman Bayri +2 more
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Workforce Analysis from an Accounting Perspective: What Do the Determinants Really Demand?
Istanbul Business Research, 2022 Each profession has its own criteria. Of all the management disciplines, the employment trend in the field of accounting best reflects the state of recruitment of professionals.
Tuğba Koç +2 more
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UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği
İzmir İktisat Dergisi, 2020 Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
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ACCOUNTING FOR PURCHASED SOFTWARE BASED ON TURKISH ACCOUNTING STANDARDS
Pressacademia, 2015 The first accounting record is made via determination of added and non-added costs of software purchased. Then amortization transaction must be accounted with respect to software useful life is limited or unlimited. Amortization cannot be done if the useful life of software is unlimited.
Yılmaz, Recep, Calayoglu, Ilker
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Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2020 Araştırmada Giresun Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü öğrencilerinin TMS/TFRS hakkındaki ilgi düzeyi, beklenti ve farkındalıklarının ortaya konulması amaçlanmıştır.
Gizem Kaymak, Alper Karavardar
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Intellectual Capital and Firm Value: An Investigation of Turkish Manufacturing Companies
Istanbul Business Research, 2022 This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value.
İlhan Çam, Gökhan Özer
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Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017 Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN +2 more
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İzmir İktisat Dergisi, 2019 Son yıllarda artan rekabet ortamı ve yaşanan uluslararası finansal krizler kurumsal yönetim ilkelerinin işletmeler için önemini arttırmıştır. Gerek uluslararası alanda gerek Türkiye’de kurumsal yönetim ilkelerin işletme yönetimlerinde önemli değişiklik ...
Zülkif Yalçın, Meltem Yoluk
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Emerging Markets Journal, 2015 IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements".
Nalan Akdogan, Can Ozturk
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