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Determinants of the use of financial reporting standards by Australian pension plans [PDF]
, 1997 Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs.
Klumpes, P J M
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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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
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
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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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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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TÜRKİYE’DE MUHASEBE HUKUKUNUN ÇERÇEVESİ
Journal of Business Administration and Social Studies, 2021 Accounting, which is an information system with the purpose of measuring businesses’ financial position and financial success, started with keeping records of receivables and payables.
Nalân ALTINTAŞ
doaj
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 ...
Mert, Huseyin, Karak, Guler
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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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The Development of Accounting in Africa in the Era of International Financial Reporting Standards [PDF]
, 2020 This thesis consists of two separate, but related studies on the development of accounting in Africa in the era of International Financial Reporting Standards.
Agyeman, C.
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