Results 11 to 20 of about 3,398 (212)
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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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
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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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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, 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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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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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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SWITCHING TO IFRS 8 AND ITS IMPACT ON THE TURKISH LISTED COMPANIES
Journal of Business Administration and Social Studies, 2021 The International Accounting Standards Board (IASB) issued IFRS 8 Operating Segments, on 30 November 2006. This standard is effective for periods beginning on or after 1 January 2009. IFRS 8 is a disclosure standard replacing IAS 14.
Taylan ALTINTAŞ
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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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