Results 251 to 260 of about 412,651 (298)

Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study

International Journal of Economics and Accounting, 2011
Zeynep Hatunoğlu
exaly   +2 more sources

METHODS USED FOR ANALYZING CASH FLOW TABLE AND CASH FLOW TABLE ACCORDING TO TURKEY ACCOUNTING STANDARDS

SOCIAL SCIENCE DEVELOPMENT JOURNAL, 2023
The combination of businesses in the globalizing economy and different countries has led to different accounting practices. Businesses have thus been forced to maintain different financial statements and accounting records for each foreign market in ...
H. A. Tunçez, Aytaç Demi̇ray
semanticscholar   +1 more source

Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS

Journal of Islamic Accounting and Business Research, 2021
Purpose The purpose of this study is to reveal the effect on earnings quality of switching to International Financial Reporting Standards (IFRS) from Turkish generally accepted accounting principles (GAAP) by comparing two sets of financial statements ...
Aydın Karapinar, Figen Zai̇f
semanticscholar   +1 more source

Effects of Turkish Accounting Standards Application on Independent Audit Procedures

2016
The main purpose of this study is to determine the effects of Turkish Accounting Standards, which are compatible with International Financial Reporting Standards composed by the International Accounting Standards Board and providing to eliminate the differences among the accounting practices of the countries and to compare companies' accounting ...
Karkacıer, Atila, Ertaş, Fatih Coşkun
openaire   +3 more sources

RECOGNITION OF THE OLIVE GROWING UNDER THE TURKISH ACCOUNTING STANDARDS

2018
Akdeniz iklimine sahip ülkelerde yetiştirilmesi uygun olanzeytin bitkisinin Türkiye’de de geniş bir üretim alanı bulmaktadır. Zeytinüretimi için ekilen fidanların olgunluğa ulaşabilmesi için sekiz yıl süreningeçmesi gerekmektedir. Sekiz yılın ardından ağaçlar verimli çağa ulaşır ve uzunyıllar (40 – 50 yıl) meyve verebilir.
DEMİRCİ, Şuayyip Doğuş, İSKER, Ömer   +1 more
openaire   +1 more source

“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.
openaire   +1 more source

COMPARISON of FINANCIAL REPORTING STANDARD for LARGE and MEDIUM SIZED ENTERPRISES (FRS for LMEs) with the FULL SET TURKISH ACCOUNTING and TURKISH FINANCIAL REPORTING STANDARDS (TAS/TFRS)

2017
Türkiye’de bağımsızdenetime tabi olup Tam Set TMS/TFRS uygulamak zorunda olmayan işletmeler için geçerlifinansal raporlama çerçevesi BOBİ FRS adı ile 29 Temmuz 2017 tarihindeyayımlanmıştır. Bu standart, 1 Ocak 2018’den itibaren bağımsız denetime tabiolup Tam Set TMS/TFRS kapsamı dışında kalan büyük ve orta ölçekli işletmelerinhazırlayacakları münferit ...
CAVLAK, Hakan, ATAMAN, Başak
openaire   +2 more sources

A STUDY ON THE ASSURANCE OF TURKISH ACCOUNTING STANDARDS AND TURKISH FINANCIAL REPORTING STANDARDS

2017
Standardization movements, which were taken rapidly to meet the growing need for trust in the global competitive environment, also manifested itself in accounting. In this context, International Accounting Standards and International Financial Reporting Standards are becoming increasingly common.In Turkey, Turkish Accounting Standards and Turkish ...
openaire   +1 more source

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 ...
openaire  

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 ...
openaire   +1 more source