Results 101 to 110 of about 2,319 (113)

CURRENT SITUATION INHARMONIZATION OF TURKISH ACCOUNTING STANDARDS TO THE INTERNATIONAL ACOUNTINGSTANDARDS IN EUROPEAN UNION PROCESS

2014
With the ending of the coldwar period, all world countries opened their countries to the foreign investorswith the purpose of having more share from the welfare all over the world, andthey even began to apply incentives encouraging investors to invest in their countries.Within this process which is called globalization, the most important factorfor ...
KORKMAZ, Murat, GÜNEY, Selami, YİĞİTER, Şule Yüksel, CEYLAN, Nesrin   +3 more
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ACCOUNTING OF ENVIRONMENTAL ACTIVITIES WITHIN THE SCOPE OF TURKISH ACCOUNTING AND FINANCIAL REPORTING STANDARDS (TAS / TFRS)

2016
Economic and technological developments increase the dependence of businesses on environment. In thisrespect ensuring the sustainability of businesses, social responsibility awareness to protect environment needsto be based on business operations.
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Within the frame of construction contractual Turkish accounting standards (tms 11), accounting of construction contracting works over the years

2014
Nowadays, it has a great importance that period income/loss and project costs in construction and contracting Works over years has been determined properly and reflected to that period by the business. Two methods has been used in over years recognition of construction and contracting Works. First method is completed contract methods that has been used
N., Yereli Ayşe, KAYALI, Nilgün, DEMİRLİOĞLU, Lale   +2 more
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THE IMPLEMANTATION OF TURKISH ACCOUNTING STANDARD 41 IAS 41 IN THE POULTRY FARMING

The study is aimed to make suggestion about reporting poultry farming activities according to Turkish Accounting Standards TAS 41 and it is also aimed to examine agricultural activities in the poultry industry. Many suggestions have been made to recognize and reporting agricultural activities about poultry farming according to TAS 41 and we have made ...
ÇEVİK, Zülküf, KIRLIOĞLU, Hilmi
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THE COST OF SERVICE IN FILM PRODUCTION COMPANIES ACCORDING TO TURKISH ACCOUNTING STANDARDS

2015
Türkiye’de Tek Düzen Muhasebe Sisteminde hizmet maliyetlerinin stoklanamayacağı öngörülmekte ve muhasebe kayıtları bu esas üzerinden yapılmaktadır. Türkiye Muhasebe Standartlarında ise ortaya çıkan hizmet maliyetleri dönemsonunda stok olarak kayıtlarda gösterilebilmektedir.
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Recognition Of Financial Lease Operations In Terms Of Turkish Accounting Standard 17 Leases And Tax Procedure Law

2014
Businesses need new investments in order to compete with their rivals in globalizing world. However, financing of these investments could not be always covered with businesses' owners' equity. For that reason, financial leasing which is an alternative financing method grows importance day by day.
GÖNEN, Seçkin, AKÇA, Neslihan
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ACCOUNTING FOR DEFINED BENEFIT PLANS WITHIN THE FRAMEWORK OF TURKISH ACCOUNTING STANDARD NO. 19 AND ITS ECONOMIC CONSEQUENCES

2016
İşletmelerde çalışan kişiler işletmelere sunmuş oldukları hizmetler karşılığında gelecekte çeşitli faydalar sağlamayı beklemektedir. Çalışanların gelecekte sağlayacakları bu faydalara ilişkin olarak iş- letmelerin yükümlülükleri doğmaktadır. Çalışanlar tarafından işletmelere sunulan hizmetler nedeniyle veya iş ilişkisinin sona erdirilmesi dolayısıyla ...
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TURKISH ACCOUNTING AND FINANCIAL REPORTING STANDARDS IN SCOPE OF ACCOUNTING OF WARRANTY COSTS AND AFFECTS TO COST ANALYSIS

2014
Bir işletmenin başarılı olabilmesi, diğer faktörlerin yanında, hedef pazarının beklediği fiyat ve kalitede özgün ve yeni ürünleri üretme ve pazara sunma kapasitesine bağlıdır. Rekabet işletmeleri doğrudan etkilemekte olup, işletmeler karlılıklarını ve Pazar paylarını korumak ve artırmak için tüketicilerin satış sonrasında oluşabilecek ürünle ilgili ...
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Evaluation of Provisions, Contingent Liabilities and Contingent Assets within Turkish Accounting Standards and Tax Legislation Context

Liabilities generated from a past transaction, which are to be paid however their amount is not determined, or whose amount, duration and payment portion are determined called as provisions. Contingent liabilities are liabilities which are generated from a past transaction though their recognition is dependent on occurrences out of entities’ control ...
AKÇA, Neslihan, GÖNEN, Seçkin
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A Comparative study between Turkish tax laws and international accounting standards: effect of deferred tax on profit

2016
This thesis has been written to explain and emphasize the differences between the Turkish Tax Laws and International Accounting Standards which cause the phenomenon called deferred tax. The purpose of the research is to identify individual reasons particularly influential in creating deferred tax through a thorough literature examination, then later ...
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