Results 21 to 30 of about 109,346 (263)

Corporate governance in Turkey: implications for investments and growth [PDF]

, 2006
Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core   +1 more source

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
doaj   +1 more source

TÜRKİYE MUHASEBE - FİNANSAL RAPORLAMA STANDARTLARI’NIN ÇEVRESEL MALİYET VE BORÇLARIN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI AÇISINDAN İNCELENMESİ

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
doaj   +4 more sources

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, Suel, Esra, Tura, Deniz, Yurtoglu, Burcin B., Yurtoğlu, Burçin B.   +4 more
core   +1 more source

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
openaire   +1 more source

Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey

, 2017
Among numerous countries adopting International Financial Reporting Standards, Turkey is a country where the entire set is translated to Turkish and approved it as national accounting standards.
Kerem Sarioğlu
semanticscholar   +1 more source

HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) SINCE 2005? CASE OF TURKEY

, 2015
─Abstract ─ Starting from the year 2002, the Turkish national regulatory agency has undertaken an extensive role in the convergence efforts towards IFRS.
M. Cagle, Ç. Balsari, Fatih Dalkılıç
semanticscholar   +1 more source

MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI

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
doaj   +4 more sources

Status Quo of International Financial Reporting Standards and International Standards on Auditing: A Research on the Accounting Professionals in Konya☆

, 2014
Upon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting ...

semanticscholar   +1 more source

Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis

, 2014
* This work is partially supported by Scientific Research Projects (BAP) Grant # 14701018 to Halil Akmese. Abstract Adoption of International Financial Reporting Standards (IFRS) in some countries led to various problems and stimulated the research ...
Naim Ata Atabey, H. Akmeşe
semanticscholar   +1 more source