Results 1 to 10 of about 109,346 (263)
Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates [PDF]
SHS Web of Conferences, 2016 This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards.
Seldüz Hakan, Seldüz Emine
doaj +4 more sources
Pressacademia, 2023 Purpuse- In this study, the valuation provisions of intangible assets within the scope of TAS-38, BOBI-FRS Section 14, KUMI-FRS Section 12, IVS-210 were compared. Methodology- Content analysis method was used as a method in this study.
Serkan Yucel
semanticscholar +3 more sources
Pressacademia, 2022 Purpose- The purpose of this study is to explain the differences between IFRS and Turkish Tax Procedure Law (TPL), give information about how financial statements are presented according to TPL and IFRS, and show the presentation of financial statements ...
Merve Ozer, Suat Teker
semanticscholar +3 more sources
An Assessment of the Equity Method in Subsidiaries and Its Ability for Use in Tax Applications
Muhasebe Enstitüsü Dergisi, 2022 In accordance with the full set of International Financial Reporting Standards/ Turkish Financial Reporting Standards (IFRS/TFRS), investments in subsidiaries and business partnerships are recorded using the equity method when significant influence has ...
Arif Ayluçtarhan
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FORECASTING DEFERRED TAXES IN INTERNATIONAL ACCOUNTING WITH MACHINE LEARNING
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2022 The aim of this study is to estimate the possible deferred tax values and the TAS-TFRS profit/loss of 31 companies in three different sectors- the wholesale trade, retail trade and hospitality industry- whose shares are traded on Borsa Istanbul (BIST ...
Osman Bayri +2 more
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Muhasebe ve Vergi Uygulamaları Dergisi, 2023 Asya opsiyon sözleşmeleri standart olmayan opsiyonlar arasında sıklıkla kullanılan opsiyon sözleşmeleridir. Bu opsiyon sözleşmelerinin diğer standart opsiyon sözleşmelerinden ayırt edici özelliği opsiyon priminin düşük olması, sözleşme tarihindeki ...
Suleyman Yukcu, Selda Korga
semanticscholar +1 more source
Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2020 Araştırmada Giresun Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü öğrencilerinin TMS/TFRS hakkındaki ilgi düzeyi, beklenti ve farkındalıklarının ortaya konulması amaçlanmıştır.
Gizem Kaymak, Alper Karavardar
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Intellectual Capital and Firm Value: An Investigation of Turkish Manufacturing Companies
Istanbul Business Research, 2022 This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value.
İlhan Çam, Gökhan Özer
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UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği
İzmir İktisat Dergisi, 2020 Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
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Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017 Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN +2 more
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