Results 21 to 30 of about 2,319 (113)

Similarities and Differences Related to the Scope and Valuation of the Financial Investments According to Turkish Accounting Standards / Turkish Fınancial Reporting Standards / Turkish Tax Procedure Law

Journal of Accounting, Finance and Auditing Studies, 2017
This study aims to comparatively analyze scope and valuation measures of the financial investment account group in terms of Turkish Accounting Standards (TAS) / Turkish Financial Reporting Standards (TFRS) / Turkish Tax Procedure Law (TTPL). The study covers valuation measures used at the end of the period on the basis of the financial investments ...
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Revenue recognition in accounting theory and in accounting standards with applications in Turkish practice [PDF]

, 2007
Measuring performance is important for every size of companies. Revenue is one of theperformance measures that are used by financial information users inside or outside thecompany. Because of this proper recognition of revenue is a critical process.Recognition of revenue includes two important questions: when revenue will berecognized and how much ...
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Construction accounting and criticism of construction accounting in terms of Turkish Accounting Standards

, 2020
İnşaat sektörü ülke ekonomisi açısından lokomotif sektörlerden birisidir. Sektörün büyüklüğü, diğer sektörleri etkileme gücü ve istihdam kapasitesi dikkate alındığında sektörün büyüklüğü daha anlaşılabilir hale gelmektedir. Bir inşaatın yapımındaki tüm süreçler inceleme altına alındığında, inşaat sektörünün 150'den fazla alt sektörlerin üretime ...
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Accounting standards regarding presentation of financial statements and Turkish financial reporting system [PDF]

, 2000
Uluslararası mal ve sermaye hareketlerinin giderek yoğunlaştığı ve iç pazarların yanında dış pazarlardan finansman kaynağı elde etmenin çok çeşitlendiği günümüz koşullarında, firmaların mali yapılarını gösteren finansal tablolar can alıcı öneme sahip olmuşlardır.
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A Study on Turkish lease accounting practice with special reference to international accounting standards [PDF]

, 1997
III ABSTRACT Leasing was introduced in Turkey in 1985 with the enactment of the Leasing Law. Since then, the leasing industry has achieved a rapid growth and has become a significant financing instrument particularly with respect to small and medium sized firms.
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Recognition of carrier plants within the frame of Turkish accounting standards

, 2016
According to 5th annex of TAS 41 Agricultural Activities Standards, carrier plants mean a plant which is used for producing or providing agricultural productions, is expected to yield more than an accounting period, has very little salability as an agricultural product except for the insignificant sales.
Gokgoz, Ahmet, Temelli, Fatma
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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 Long-term Construction Contracts Based On Turkish Accounting Standards (T.A.S 11)

, 2015
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A Comparison of Turkish Accounting Standards-16 and Turkish Tax Law for disposal of tangible fixed assets

Pressacademia, 2020
Ozge Ergul, Suat Teker
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Effects of financial leasing on financial ratios and tables by turkish accounting standard 17 (tms 17)

, 2016
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DUMAN, Haluk, POLAT, Yusuf, ÖZAL, Halit
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