Results 1 to 10 of about 2,721 (233)

Kurumsal Yönetim İlkelerinin Türkiye Muhasebe Standartlari (TMS) ve Türkiye Finansal Raporlama Standartlari (TFRS) İçindeki Yeri

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
doaj   +1 more source

A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

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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TÜRKİYE’DE MUHASEBE HUKUKUNUN ÇERÇEVESİ

Journal of Business Administration and Social Studies, 2021
Accounting, which is an information system with the purpose of measuring businesses’ financial position and financial success, started with keeping records of receivables and payables.
Nalân ALTINTAŞ
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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.
openaire   +1 more source

MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI

Sosyal Ekonomik Araştırmalar Dergisi, 2004
Finansal piyasalarda küreselleşme, çokuluslu şirketlerin ortaya çıkması ve çeşitli ülkelerce oluşturulan ekonomik birlikler, muhasebede uluslararası standartların gerekliliğini ortaya çıkarmıştır.
Raif PARLAKKAYA
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The magic shoes of IPSAS: Will they fit Turkey?

Transylvanian Review of Administrative Sciences, 2018
In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the law ...
Selver Seda ADA, Johan CHRISTIAENS
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TÜRKİYE MUHASEBE - FİNANSAL RAPORLAMA STANDARTLARI’NIN ÇEVRESEL MALİYET VE BORÇLARIN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI AÇISINDAN İNCELENMESİ

Sosyal Ekonomik Araştırmalar Dergisi, 2010
Bu çalışmada, Türkiye Muhasebe Standartları / Türkiye Finansal Raporlama Standartları’nın çevresel maliyet ve borçların muhasebeleştirilmesi ve raporlanması açısından incelenmesi amaçlanmıştır.
Hikmet Ulusan
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Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

SHS Web of Conferences, 2016
This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards.
Seldüz Hakan, Seldüz Emine
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Analyzing The Focus of the Turkish Public Oversight Accounting and Auditing Standards Authority for Increasing the Accounting Information Quality

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 ...
openaire   +3 more sources

SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES

Journal of Business Administration and Social Studies, 2021
The International Accounting Standards Board (IASB) issued IFRS 8 Operating Segments, on 30 November 2006. This standard is effective for periods beginning on or after 1 January 2009. IFRS 8 is a disclosure standard replacing IAS 14.
Taylan ALTINTAŞ
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