Results 21 to 30 of about 5,267,351 (240)
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
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
doaj
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
openaire +2 more sources
Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core +2 more sources
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
, 2005 In June 2004 the IASB issued the Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities'. This invited comments on the central question of whether the IASB should develop separate standards for small and medium ...
Evans, Lisa +9 more
core +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Introduction/Objective Acute intracranial stenting during endovascular thrombectomy (EVT) for ischemic stroke requires intraprocedural antiplatelet therapy (APT) to maintain patency. However, the hemorrhagic risk of combining APT with intravenous thrombolysis (IVT) remains uncertain.
Aaron Rodriguez‐Calienes +75 more
wiley +1 more source
IFRS convergence and international trade: evidence from comparison of Türkiye and European Union
Business: Theory and PracticeThe 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
Advanced Robotics Research, EarlyView.This article presents dielectric elastomer switch (DES) materials, based on composite thin films. Alignment of graphite flakes due to their physical confinement within the thin films lead to much stronger piezoresistive responses than bulk composites, while their durability exceeds that of conventional liquid‐based DES materials.
Lingyu Liu +3 more
wiley +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core +6 more sources