Results 21 to 30 of about 63,568 (252)

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

open access: yesJournal 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 ...
openaire   +2 more sources

VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING

open access: yesPressacademia, 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
openaire   +2 more sources

IFRS convergence and international trade: evidence from comparison of Türkiye and European Union

open access: yesBusiness: Theory and Practice
The congruence of accounting standards with high-quality financial data constitutes a cornerstone of the institutional frameworks of modern economies.
Cüneyt Çatuk, Mehmet Nedim Uygur
doaj   +1 more source

Aqueous Two‐Phase Bioinks for Discrete Packing and Compartmentalization of 3D Bioprinted Cells

open access: yesAdvanced Healthcare Materials, EarlyView.
Aqueous two‐phase systems (ATPS) enable the formation of biomimetic interfaces crucial for tissue engineering. However, clinical translation remains limited by the challenge of precisely controlling cellular compartmentalization. Here, we developed ATPS biomaterial inks for 3D bioprinting allowing tuneable droplet formation via NaCl modulation.
Martina Marcotulli   +17 more
wiley   +1 more source

THE ACTIVITIES OF TURKISH ACCOUNTING STANDARDS BOARD (TASB) FOR IMPROVING THE QUALITY OF THE FINANCIAL KNOWLEDGE AND GENERAL VIEW ON TURKISH FINANCIAL REPORTING STANDARDS (TFRS) [PDF]

open access: yes, 2008
Nowadays, an extremely fast developments are faced, in every field. The increase on international business activities, investment decisions, and pace of transformation in capital markets which are affected by the technological development, requires ...
AKYUZ, Yilmaz   +2 more
core  

Degree of Adaptation to International Financial Reporting Standards: The Case of Turkey [PDF]

open access: yes, 2017
With International Financial Reporting Standards (IFRS) a contribution is made to create a common language between the countries in accounting science and to constitute accounting provisions.
Sabuncu, Birsel
core   +2 more sources

The Floor‐Ceiling‐Chip, or 2 × 2D = Pseudo‐3D—Approaching 3D Cell Morphology and Organization between Two Opposing 2D Substrates with Cell‐Adhesive Protein Micropatterns

open access: yesAdvanced Healthcare Materials, EarlyView.
Here, we present a novel 3D cell patterning and culture platform. The “Floor‐Ceiling‐Chip” (FC‐Chip) consists of two opposing track‐etched membranes, creating a pseudo‐3D microenvironment for the cells in between. By providing the membranes with micropatterned cell‐adhesive islands of varying geometries and sizes, the FC‐Chip enables control over cell ...
Urandelger Tuvshindorj   +10 more
wiley   +1 more source

The Value Relevance of IFRS: The Case of Turkey [PDF]

open access: yes, 2009
Accounting standards that are mostly compatible with International Financial Reporting Standards (IFRS) are required for consolidatedfinancial statements of all Turkish listed firms starting from 2005 fiscal year end.
Ahmet Turel
core  

Epidermal Patch Technologies for Integrated Healthcare and Infection Management

open access: yesAdvanced Healthcare Materials, EarlyView.
Epidermal patches have evolved from simple wound coverings into multifunctional, skin‐conformable platforms integrating drug delivery, biosensing, and therapeutic functionalities. This review highlights their material innovations, fabrication strategies, and intelligent designs, including hydrogels, microneedles, and flexible electronics, while ...
Yuqi Wang   +7 more
wiley   +1 more source

Similarities and differences related to the scope and valuation of the financial investments according to Turkish accounting standards / Turkish financial reporting standards / Turkish tax procedure law [PDF]

open access: yes, 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).
Koc, Feden
core  

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