Results 1 to 10 of about 63,568 (252)
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 +3 more sources
Procedia, Social and Behavioral Sciences, 2015 AbstractThe aim of this study is to detect the awareness of the post graduate students about the innovations of Turkish Commercial Code No 6102 (TCC) and Turkish Financial Reporting Standards (TFRS) by investigating the relations of some factors like if they want to choose accounting profession after graduation, by which ways and in which lessons they ...
Filiz Angay Kutluk, Mustafa Terzioglu
exaly +2 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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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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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 in practice by specifying the theoretical and application differences in the two frameworks ...
Merve Ozer, Suat Teker
openaire +2 more sources
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
doaj +1 more source
Emerging Markets Journal, 2015 IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements".
Nalan Akdogan, Can Ozturk
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