Results 11 to 20 of about 63,568 (252)
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. Findings-As a result of the examination, it has been seen that BOBI FRS Section 14 and KUMI FRS Section 12 are ...
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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 +2 more
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Sustainable investment in Turkey 2010 [PDF]
, 2011 The main objectives of this report are as follows: 1 To understand and provide a review of the current state of the Sustainable Investment (SI) market in Turkey, 2 To identify the drivers and obstacles for sustainable investments, and assess the ...
Ararat, Melsa +4 more
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Corporate governance in Turkey: implications for investments and growth [PDF]
, 2006 Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
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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
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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 (1995) and separate regressions.
F. Ayzer Bilgic, Cemal Ibis
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Sosyal Ekonomik Araştırmalar Dergisi, 2010 Bu çalışmada, Türkiye Muhasebe Standartları / Türkiye Finansal Raporlama Standartları’nın çevresel maliyet ve borçların muhasebeleştirilmesi ve raporlanması açısından incelenmesi amaçlanmıştır.
Hikmet Ulusan
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Sustainability in the Framework of Turkish Financial Reporting Standards
, 2023 Accounting is an information system that tries to offer financial statements with data that may assist managers and consumers make decisions about their firms. These decisions can be beneficial to both parties. As a consequence of this, accounting has become an essential profession that not only adds value to the firms in question but also helps ensure
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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
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Opportunities and risks for CO2 intense sectors in Turkey [PDF]
, 2012 The Carbon Disclosure Project (CDP) is an independent not-for-profit organization holding the largest database of primary corporate climate change information in the world.
Sabuncu, Tanyeli Behic +1 more
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