Results 1 to 10 of about 412,651 (298)
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
doaj +4 more sources
Journal of Accounting, Finance and Auditing Studies, 2017 This study aims to comparatively analyze scope and valuation measures of the financial investment account group in terms of Turkish Accounting Standards (TAS) / Turkish Financial Reporting Standards (TFRS) / Turkish Tax Procedure Law (TTPL). The study covers valuation measures used at the end of the period on the basis of the financial investments ...
Feden Koç
exaly +4 more sources
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
semanticscholar +4 more sources
Pressacademia, 2020 PurposeIn the globalized world economy, it has become critically important for companies to form a common language to convey the company values to the financial markets.
Ozge Ergul, Suat Teker
openaire +2 more sources
İzmir Sosyal Bilimler Dergisi, 2021 The enforcement activities of regulatory agencies hold the potential to either restrict or promote certain types of firm behavior concerning the preparation of comparable, reliable and understandable financial reports. The aim of this paper is to analyze the effort of the Turkish Public Oversight Accounting and Auditing Standards Authority (POAASA) to ...
M. Cagle
openaire +4 more sources
A Look at the Accountancy in Turkish Agriculture in Terms of International Accountancy Standards [PDF]
International Journal of Academic Research in Business and Social Sciences, 2015 Agriculture is a field that exists since the existence of human beings and It has been really difficult to account the agricultural activities. Turkey, as a country that has a broad access to the agricultural fields in the list of the developing countries, has been improving its studies related to this field according to the World standards.
Erol Demir
openaire +2 more sources
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
doaj +2 more sources
Procedia, Social and Behavioral Sciences, 2015 The aim of this study is to detect the awareness of the post graduate students about the innovations of Turkish Commercial Code No 6102 (TCC) and Turkish Financial Reporting Standards (TFRS) by investigating the relations of some factors like if they ...
Filiz Angay Kutluk, Mustafa Terzioglu
exaly +2 more sources
Procedia Economics and Finance, 2014 Upon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting ...
exaly +2 more sources
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
doaj +1 more source