Results 11 to 20 of about 2,319 (113)
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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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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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.
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The Effects of Socio-Cultural Variables on the Application of Ethical Standards for Turkish Accountants [PDF]
South East European Journal of Economics and Business, 2011 Ethical standards are needed for all professional organizations and associations. One of the most important ethical standard applications that belong to the accountants can be given as example for these applications. At the same time, it is also the case that the application of these standards will be affected according to the sociocultural values of ...
Kartal, A., Bozok, M.
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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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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 ...
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WEB SİTESİMALİYETLERİNİN MUHASEBELEŞTİRİLMESİ
Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2007 Günlük hayatın her alanına giren internet, iletişimden araştırmaya, alışverişten reklama her alanda yerini almış, ticaretin ve pazarlamanın vazgeçilmez unsurlarından biri haline gelmiştir.
Ali Alagöz
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IFRS convergence and international trade: evidence from comparison of Türkiye and European Union
Business: Theory and PracticeThe congruence of accounting standards with high-quality financial data constitutes a cornerstone of the institutional frameworks of modern economies.
Cüneyt Çatuk, Mehmet Nedim Uygur
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Accounting for investment properties within Turkish Accounting Standard 40 context
, 2016 According to today's business notion, companies ought to decide on how to assess their investment properties because of an increasing competition. On this basis, there are options available for companies such as own usage of investment property or leasing it for gaining earnings on value augmentation.
Gonen, Seckin, Guryel, Aykut
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