Results 11 to 20 of about 109,346 (263)

A Re-Research About Awareness Of The Students About The Innovations Of Turkish Commercial Code No 6102 And Turkish Financial Reporting Standards

Procedia - Social and Behavioral Sciences, 2015
The 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 ...
Adnan Dönmez, Filiz Angay Kutluk, M. Terzioğlu   +2 more
semanticscholar   +2 more sources

Effects of New Financial Reporting Standards on Value Relevance-A Study about Turkish Stock Markets

International Journal of Economics and Finance, 2013
Financial statement information that make the users to evaluate their decisions is value relevant. This paper aims to determine the value relevance of financial statement information in Turkish stock markets during the period of 1997-2011 by Ohlson Model
F. Bilgic, C. Ibis
semanticscholar   +3 more sources

VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING

Pressacademia, 2017
Valuation occupies a significant place in life as a common measure is required in mutual economic relationships. Regulations on valuation bear some differences with respect to the Tax Procedure Law and Turkish Financial Reporting Standards. Valuation of Securities that are among the financial instruments also bears some differences with respect to the ...
H. Mert, G. Karak
semanticscholar   +3 more sources

Inflation Accounting in Terms of Tax Legislation and Accounting Standards in Turkey

Muhasebe ve Finansman Dergisi, 2022
Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy a given amount of goods and services. Financial statements are instruments of an enterprise that show the financial situation and
Naim Varol
semanticscholar   +1 more source

A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

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
doaj   +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

REVALUATION PRACTICES UNDER LAWS NO 7326 AND 7338 AND THEIR EFFECTS ON TFRS FINANCIAL STATEMENTS

Muhasebe Bilim Dünyası Dergisi, 2022
According to the amendment made in the temporary article 31 of the Tax Procedure Law numbered 213 (TPL) with the 11th article of the Law numbered 7326 on Restructuring of Certain Receivables and Making Amendments on Certain Laws, which was published in ...
Olcay Akcin, İlker KIYMETLİ ŞEN
semanticscholar   +1 more source

A Study on the Assessment of the Conversion Process of Financial Statements Prepared According to Different Accounting Regulations

Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 2022
This study aims to evaluate the process of converting the financial statements of firms, which are subject to independent audit in Turkey, prepared according to the Accounting System Application General Communiqués (ASAGC) to Turkish Accounting / Turkish
N. Özdemir, H. Ulusan
semanticscholar   +1 more source

RESEARCH ON EMISSION TRADING SCHEME IN TERMS OF TURKISH SHIPPING AND FINANCIAL REPORTING STANDARDS

Dokuz Eylül Üniversitesi Denizcilik Fakültesi Dergisi, 2018
Although the amount of greenhouse gases (GHGs) from maritime transport is very low amongst total anthropogenic emissions, reducing shipping related airborne emissions has become an important topic for policy-makers during last decades. Emission Trading Scheme (ETS), which is introduced by Kyoto Protocol, is a cap & trade system used to reduce ...
Burcu İŞGÜDEN KILIÇ, Alper KILIÇ, Levent BİLGİLİ   +2 more
openaire   +2 more sources

Degree of Adaptation to International Financial Reporting Standards: The Case of Turkey [PDF]

, 2017
With International Financial Reporting Standards (IFRS) a contribution is made to create a common language between the countries in accounting science and to constitute accounting provisions.
Sabuncu, Birsel
core   +2 more sources