Results 271 to 280 of about 412,651 (298)

Within the frame of construction contractual Turkish accounting standards (tms 11), accounting of construction contracting works over the years

2014
Nowadays, it has a great importance that period income/loss and project costs in construction and contracting Works over years has been determined properly and reflected to that period by the business. Two methods has been used in over years recognition of construction and contracting Works. First method is completed contract methods that has been used
N., Yereli Ayşe, KAYALI, Nilgün, DEMİRLİOĞLU, Lale   +2 more
openaire   +1 more source

THE IMPLEMANTATION OF TURKISH ACCOUNTING STANDARD 41 IAS 41 IN THE POULTRY FARMING

The study is aimed to make suggestion about reporting poultry farming activities according to Turkish Accounting Standards TAS 41 and it is also aimed to examine agricultural activities in the poultry industry. Many suggestions have been made to recognize and reporting agricultural activities about poultry farming according to TAS 41 and we have made ...
ÇEVİK, Zülküf, KIRLIOĞLU, Hilmi
openaire   +1 more source

THE COST OF SERVICE IN FILM PRODUCTION COMPANIES ACCORDING TO TURKISH ACCOUNTING STANDARDS

2015
Türkiye’de Tek Düzen Muhasebe Sisteminde hizmet maliyetlerinin stoklanamayacağı öngörülmekte ve muhasebe kayıtları bu esas üzerinden yapılmaktadır. Türkiye Muhasebe Standartlarında ise ortaya çıkan hizmet maliyetleri dönemsonunda stok olarak kayıtlarda gösterilebilmektedir.
openaire   +1 more source

Recognition Of Financial Lease Operations In Terms Of Turkish Accounting Standard 17 Leases And Tax Procedure Law

2014
Businesses need new investments in order to compete with their rivals in globalizing world. However, financing of these investments could not be always covered with businesses' owners' equity. For that reason, financial leasing which is an alternative financing method grows importance day by day.
GÖNEN, Seçkin, AKÇA, Neslihan
openaire   +1 more source

ACCOUNTING FOR DEFINED BENEFIT PLANS WITHIN THE FRAMEWORK OF TURKISH ACCOUNTING STANDARD NO. 19 AND ITS ECONOMIC CONSEQUENCES

2016
İşletmelerde çalışan kişiler işletmelere sunmuş oldukları hizmetler karşılığında gelecekte çeşitli faydalar sağlamayı beklemektedir. Çalışanların gelecekte sağlayacakları bu faydalara ilişkin olarak iş- letmelerin yükümlülükleri doğmaktadır. Çalışanlar tarafından işletmelere sunulan hizmetler nedeniyle veya iş ilişkisinin sona erdirilmesi dolayısıyla ...
openaire   +1 more source

Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective

, 2012
Aydın Karapinar, Figen Zai̇f, S. Torun
semanticscholar   +1 more source

TURKISH ACCOUNTING AND FINANCIAL REPORTING STANDARDS IN SCOPE OF ACCOUNTING OF WARRANTY COSTS AND AFFECTS TO COST ANALYSIS

2014
Bir işletmenin başarılı olabilmesi, diğer faktörlerin yanında, hedef pazarının beklediği fiyat ve kalitede özgün ve yeni ürünleri üretme ve pazara sunma kapasitesine bağlıdır. Rekabet işletmeleri doğrudan etkilemekte olup, işletmeler karlılıklarını ve Pazar paylarını korumak ve artırmak için tüketicilerin satış sonrasında oluşabilecek ürünle ilgili ...
openaire   +1 more source

Public Sector Accounting in Turkey: Past–Present–Future

Contemporary Studies in Economic and Financial Analysis, 2021
exaly  

Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector

Critical Perspectives on Accounting, 2009
Mine Omurgonulsen, Uğur ÖmÜrgÖnÜlŞen   +1 more
exaly  

The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant

Contemporary Studies in Economic and Financial Analysis, 2020
exaly