Results 11 to 20 of about 412,651 (298)

Workforce Analysis from an Accounting Perspective: What Do the Determinants Really Demand?

Istanbul Business Research, 2022
Each profession has its own criteria. Of all the management disciplines, the employment trend in the field of accounting best reflects the state of recruitment of professionals.
Tuğba Koç, Bilge Katanalp, Adem Akbıyık   +2 more
doaj   +1 more source

Accounting of Asian Options Contracts Within The Scope of The Turkish Accounting and Financial Reporting Standards (TAS-TFRS)

Muhasebe ve Vergi Uygulamaları Dergisi, 2023
Asya opsiyon sözleşmeleri standart olmayan opsiyonlar arasında sıklıkla kullanılan opsiyon sözleşmeleridir. Bu opsiyon sözleşmelerinin diğer standart opsiyon sözleşmelerinden ayırt edici özelliği opsiyon priminin düşük olması, sözleşme tarihindeki ...
Suleyman Yukcu, Selda Korga
semanticscholar   +1 more source

Comparison of Depreciation Concept and Methods in terms of Turkish Tax System, Accounting Theory and Accounting Standards

Haliç Üniversitesi Sosyal Bilimler Dergisi, 2023
Maddi duran varlıklar, işletme bünyesinde yer alan, fiziki yapıya sahip ve bir hesap döneminden fazla süreyle işletme faaliyetlerinde kullanılan varlıkları ifade etmektedir. Maddi duran varlıkların kullanımı sonucunda, bu varlıkların faydalarının tükenen

semanticscholar   +1 more source

UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği

İzmir İktisat Dergisi, 2020
Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
doaj   +1 more source

Inflation Accounting in Terms of Tax Legislation and Accounting Standards in Turkey

Muhasebe ve Finansman Dergisi, 2022
Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy a given amount of goods and services. Financial statements are instruments of an enterprise that show the financial situation and
Naim Varol
semanticscholar   +1 more source

Muhasebe Eğitimi Alan Üniversite Öğrencilerinin TMS/TFRS Hakkındaki İlgi Düzeyi, Beklenti ve Farkındalıklarına İlişkin Bir Araştırma: Giresun Üniversitesi İşletme Bölümü Örneği

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2020
Araştırmada Giresun Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü öğrencilerinin TMS/TFRS hakkındaki ilgi düzeyi, beklenti ve farkındalıklarının ortaya konulması amaçlanmıştır.
Gizem Kaymak, Alper Karavardar
doaj   +1 more source

Intellectual Capital and Firm Value: An Investigation of Turkish Manufacturing Companies

Istanbul Business Research, 2022
This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value.
İlhan Çam, Gökhan Özer
doaj   +1 more source

Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application

Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017
Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN, Medet İĞDE, Dilek ÖZBEZEK   +2 more
doaj   +1 more source

The examination of operational leasing in term of Turkish accounting regulations

Pressacademia, 2020
PurposeThe purpose of this study is to explain the accounting principles for the issues that are special in operating leasing transactions in the framework of Tax Procedure Law, General Communique on Accounting System Application, Turkish Accounting and ...
Uğur Kaya, Oğuz Yusuf Atasel, Yasar Bayraktar   +2 more
semanticscholar   +1 more source

Accounting transactions of concordatum in terms of Turkish accounting regulations

, 2020
PurposeThe purpose of this study is to explain the accounting principles for the issues that are special in corcondatum transactions in the framework of Tax Procedure Law, General Communique on Accounting System Application, Turkish Accounting and ...
Uğur Kaya, Yasar Bayraktar, Oğuz Yusuf Atasel   +2 more
semanticscholar   +1 more source