Results 11 to 20 of about 3,018,955 (263)
Lobbying and the International Accounting Standards Committee [PDF]
, 2001 Systems theory and agency theory were employed as the theoretical bases for a study of lobbying and the International Accounting Standards Committee (IASC) during the years of the Core Standards Programme, 1993-98.
Day, Robert, Kirsch, R.J.
core +9 more sources
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
Competition among pressure groups for political influence over the determination of accounting standards [PDF]
, 1998 This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
core +4 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 +1 more source
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
doaj
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
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
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
doaj +4 more sources
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
doaj +1 more source
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
doaj +4 more sources