Results 21 to 30 of about 412,651 (298)

Kurumsal Yönetim İlkelerinin Türkiye Muhasebe Standartlari (TMS) ve Türkiye Finansal Raporlama Standartlari (TFRS) İçindeki Yeri

İzmir İktisat Dergisi, 2019
Son yıllarda artan rekabet ortamı ve yaşanan uluslararası finansal krizler kurumsal yönetim ilkelerinin işletmeler için önemini arttırmıştır. Gerek uluslararası alanda gerek Türkiye’de kurumsal yönetim ilkelerin işletme yönetimlerinde önemli değişiklik ...
Zülkif Yalçın, Meltem Yoluk
doaj   +1 more source

Determining the relationship between the brand value and financial ratios, and evaluation of the status of brand value in financial tables within the framework of the Turkish accounting standards

, 2018
Brand value is generated depending on the value attributed to the brand by consumers and indicating the financial strength of the brand as well as company over others.
C. Kayali
semanticscholar   +1 more source

Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain

Turkish Journal of Islamic Economics, 2022
Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Y. Avsar, Ozan Ozdemir
semanticscholar   +1 more source

A LOGISTIC REGRESSION ANALYSIS ON AUDIT FIRMS’ LIKELIHOOD OF UNDERTAKING AUDITS IN TURKISH CAPITAL MARKET

International Journal of Management Economics and Business, 2022
Capital Market Boad of Turkey (CMB) has to authority to give audit firms to be engaged in independent audit activity in capital market in Turkey, based on the regulation “Principles Regarding Independent Auditing Standards in the Capital Markets- (Serial:
Sibel Dinç Aydemir
semanticscholar   +1 more source

Corporate governance in Turkey: implications for investments and growth [PDF]

, 2006
Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core   +1 more source

Conceptual comparison of Turkish and Russian accounting systems

, 2020
Purpose- International Accounting Reporting Standards (IARS) brought a global perspective to accounting reporing. With those standards financial reporting have turned into a common jargon in the world and have become easily understandable by relevant ...
Hasan Talaş, Burçin Tutcu
semanticscholar   +1 more source

National Accounting Standards in Turkey

Accounting and Finance, 2019
This study describes the accounting standards being implemented in Turkey. Uniform Accounting System and Uniform Chart of Accounts, Turkish Financial Reporting Standards (TFRS), and Financial Reporting Standards for Large- and Medium-Sized Enterprises ...
B. Sabuncu
semanticscholar   +1 more source

MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI

Sosyal Ekonomik Araştırmalar Dergisi, 2004
Finansal piyasalarda küreselleşme, çokuluslu şirketlerin ortaya çıkması ve çeşitli ülkelerce oluşturulan ekonomik birlikler, muhasebede uluslararası standartların gerekliliğini ortaya çıkarmıştır.
Raif PARLAKKAYA
doaj   +4 more sources

The magic shoes of IPSAS: Will they fit Turkey?

Transylvanian Review of Administrative Sciences, 2018
In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the law ...
Selver Seda ADA, Johan CHRISTIAENS
doaj   +1 more source

Tax procedure law and within the context of accounting standards of Turkey: depreciation applications of tangible fixed assets

Pressacademia, 2018
PurposeBusinesses’ investments in property, plant and equipment as well as the accuracy and the impacts of the depreciation procedure, applied to these assets and serve to the determination of end-of-period book values, are essential with respect to ...
Mustafa Çanakçıoğlu
semanticscholar   +1 more source