Results 191 to 200 of about 2,721 (233)

“OPINIONS OF ACCOUNTANTS ABOUT TURKISH TRADE LAW, TURKISH ACCOUNTING STANDARDS-TURKISH FINANCIAL REPORTING STANDARD AND SMALL AND MEDIUM SIZE FIRMS- TURKISH FINANCIAL REPORTING STANDARD: EXAMPLE OF ERZINCAN”

2014
The regulations about TTK, IAS / IFRS and IFRS for SMEs affect closely the mem-ber of accounting professions who act as a bridge between government and tax payers. For this purpose, a survey analysis about the effects of regulations on the member of accountant professions in the city of Erzincan was conducted.
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ACCORDING TO TURKISH ACCOUNTING STANDARDS ACCOUNTING OF PROPERTY, PLANT AND EQUIPMENT

2014
Abstract Turkish Accounting Standard 16-Property, Plant and Equipment, explain recognition and measurement of property, plant and equipments. Property, plant and equipments is significant amounts of business's balance sheets. Therefore the accounting of property, plant and equipments is of great importance.
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Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications [PDF]

, 2006
This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The research results show that the accounting standards had set by the public corporates own self as parallel to economic ...
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Comparison of Depreciation Concept and Methods in terms of Turkish Tax System, Accounting Theory and Accounting Standards

2022
Tangible assets refer to the assets within the enterprise, which have a physical structure and are used in business activities in a way that exceeds one accounting period. As a result of the use of tangible assets, the depleted portion of the benefits of these assets must be matched with the revenue in accordance with the principle of periodicity ...
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HARMONIZATION PROCESS OF TURKISH ACCOUNTIN STANDARDS WITH INTERNATIONAL ACCOUNTING STANDARDS

2012
Çeşitli ülkelerde uluslararası muhasebe uygulamalarını birbiriyle uyumlu hale getirebilmek ve böylece finansal tabloların karşılaştırılabilirligmi arttırmak, sermaye piyasalarını geliştirebilmek gibi amaçlar doğrultusunda muhasebe standartlarının harrnonizasyon çalışmaları başlatılmıştır.
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Evaluation Of Environment Accounting In Terms Of Turkish Accounting Standards (TAS)

2018
As aresult of economic, social, and technologic developments, issues such as rapidpopulation growth, urbanization, industrialization, and air, water, earth, andnoise pollutions at extreme levels have brought together the environmentproblems. With increasing environment consciousness against environmentproblems, important developments emerged in ...
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EFFECTS OF TURKISH ACCOUNTING STANDARDS ON FACTORING TRANSACTIONS ACCOUNTING AND ACCOUNTING OF DISCOUNTED FACTORING TRANSACTIONS IN PRACTICE

Günümüzde işletmelerin en önemli sorunlarından birisi likidite sorunudur. İşletmeler likidite darboğazından kurtulmak ve hayatta kalabilmek için alternatif finansman tekniklerinden biri olan faktoringe başvurmaktadır. Türkiye’de faktoring sektörü incelendiğinde, faktoring türleri arasında en yoğun olarak iskontolu faktoring türünün talep edildiği ...
EKERGİL, Vedat, KALIPÇI ÇAĞIRAN, Fevziye   +1 more
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THE PERCEPTION OF SME ACCOUNTING STANDARDS BY ACCOUNTING PROFESSIONALS WITHIN TURKISH FINANCIAL REPORTING STANDARDS BEFORE 1 JANUARY 2013 Bursa Case

2013
As Turkish Financial Reporting Standards will applied in our country after 1 January 2013, this study aims toassess the level of awareness of accounting professionals about these standards, to find out whether there aredifferent perception levels among these professionals, and to identify possible factors to influence professionalswhile applying the ...
EROL FİDAN, Meral, CİNİT, Smmm Hasan
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ACCOUNTING OF WEBSITE AND INTERNET COSTS BASED ON TURKISH ACCOUNTING STANDARDS

Building web site has become a necessity today as a result of extensive electronic commerce activities. Businesses build a web site to increase brand value, decrease costs, run marketing and advertising operations as well as other various reasons. Setting up a website has become easier than ever with decreasing costs.
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An Overview of the Concept of Maturity for Trade Liabilities and Receivables, Under Turkish Accounting Standards (TAS), Turkish Financial Reporting Standards (TFRS), the Uniform Chart of Accounts (UCA) and Draft Account Plan

2015
Yeni Türk Ticaret Kanunu ile muhasebe kayıtlarının tutulması ve finansal tabloların düzenlenmesi, Uluslararası Finansal Raporlama Standartları (UFRS=IFRS=International Financial Reporting Standards) ve Uluslararası Muhasebe Standartları (UMS=IAS=International Accounting Standards)’nın Türkiye’deki karşılıkları olan, Türkiye Finansal Raporlama ...
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