Results 241 to 250 of about 109,346 (263)

Why Do Foreign Banks Invest in Turkey? [PDF]

Ahmet Faruk Aysan, S. P. Ceyhan
core  

Similarities and Differences Related to the Scope and Valuation of the Financial Investments According to Turkish Accounting Standards / Turkish Fınancial Reporting Standards / Turkish Tax Procedure Law

Journal of Accounting, Finance and Auditing Studies, 2017
This study aims to comparatively analyze scope and valuation measures of the financial investment account group in terms of Turkish Accounting Standards (TAS) / Turkish Financial Reporting Standards (TFRS) / Turkish Tax Procedure Law (TTPL). The study covers valuation measures used at the end of the period on the basis of the financial investments ...
Feden Koç
semanticscholar   +3 more sources

Some of the next articles are maybe not open access.

Related searches:

METHODS USED FOR ANALYZING CASH FLOW TABLE AND CASH FLOW TABLE ACCORDING TO TURKEY ACCOUNTING STANDARDS

SOCIAL SCIENCE DEVELOPMENT JOURNAL, 2023
The combination of businesses in the globalizing economy and different countries has led to different accounting practices. Businesses have thus been forced to maintain different financial statements and accounting records for each foreign market in ...
H. A. Tunçez, Aytaç Demi̇ray
semanticscholar   +1 more source

Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS

Journal of Islamic Accounting and Business Research, 2021
Purpose The purpose of this study is to reveal the effect on earnings quality of switching to International Financial Reporting Standards (IFRS) from Turkish generally accepted accounting principles (GAAP) by comparing two sets of financial statements ...
Aydın Karapinar, Figen Zai̇f
semanticscholar   +1 more source

COMPARISON of FINANCIAL REPORTING STANDARD for LARGE and MEDIUM SIZED ENTERPRISES (FRS for LMEs) with the FULL SET TURKISH ACCOUNTING and TURKISH FINANCIAL REPORTING STANDARDS (TAS/TFRS)

2017
Türkiye’de bağımsızdenetime tabi olup Tam Set TMS/TFRS uygulamak zorunda olmayan işletmeler için geçerlifinansal raporlama çerçevesi BOBİ FRS adı ile 29 Temmuz 2017 tarihindeyayımlanmıştır. Bu standart, 1 Ocak 2018’den itibaren bağımsız denetime tabiolup Tam Set TMS/TFRS kapsamı dışında kalan büyük ve orta ölçekli işletmelerinhazırlayacakları münferit ...
CAVLAK, Hakan, ATAMAN, Başak
openaire   +2 more sources

The Effect of International Financial Reporting Standards (IFRS) Adoption on Conditional Conservatism: A Study on BİST 100

Business, Marketing, and Finance Open
International Financial Reporting Standards (IFRS) have been prepared in order to prepare the financial statements of transactions operating in different countries using a common financial language, and also to enable investors from all over the world to
Darioush Azarifar
semanticscholar   +1 more source

ACCOUNTING OF SERVICE PRODUCTION COSTS IN ACCOMMODATION ENTERPRISES WITHIN THE SCOPE OF STANDARDS AND GCASA/TPL

Finans Ekonomi ve Sosyal Araştırmalar Dergisi
In the classification of the service industry, accommodation businesses are defined as a service store, which is a category among professional services. The accommodation sector, which includes three different industries such as retail, manufacturing and
Fatih Ömür Binici
semanticscholar   +1 more source

Inflation and Devalution Effects on Financial Statements: the Case of Turkey in 2024

Acta Marisiensis. Seria Oeconomica
The Turkish economy continues to be a compelling case study of persistent high inflation and currency devaluation. This paper investigates the divergent financial and tax outcomes for companies in Türkiye in 2024 under three distinct accounting ...
Cenap Ilter
semanticscholar   +1 more source

The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors

Business and economics research journal
In Türkiye inflation adjustment became mandatory in 2023 because the conditions were met. Accordingly, this study aimed to determine the effect of the implementation of Turkish Accounting Standards (TAS) 29 Financial Reporting in High Inflation Economies
İlknur Ergün
semanticscholar   +1 more source

DOES THE ENDORSEMENT A CHEQUE INCURS A LIABILITY? REPORTING OF ENDORSED CHEQUE VIA TURKISH FINANCIAL REPORTING STANDARDS

2011
Türkiye‟de çekler ticari hayatta yoğun olarak ödeme aracı değil kredi aracı olarak kullanılmaktadır. Çekler de diğer kıymetli evrak türlerinde olduğu gibi ciro ile devredilmektedir. Fakat Türkiye‟deki vadeli çek uygulaması ciro ve cirodan doğan yükümlülüklerin doğru raporlanması gerekliliğini ortaya çıkarmaktadır.
KARABINAR, Selahattin, ÖKTEM, Recep
openaire   +1 more source