IFRS convergence and international trade: evidence from comparison of Türkiye and European Union
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
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]
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
SUSTAINABILITY REPORTING AND INTEGRATED REPORTING: EVIDENCE FROM TURKISH HIGH PERFORMANCE COMPANIES
This study widens earlier research, which examined the relationship between financial performance, sustainability reporting (SR) and integrated reporting (IR).
B. Needles +4 more
semanticscholar +1 more source
The examination of operational leasing in term of Turkish accounting regulations
PurposeThe purpose of this study is to explain the accounting principles for the issues that are special in operating leasing transactions in the framework of Tax Procedure Law, General Communique on Accounting System Application, Turkish Accounting and ...
Uğur Kaya +2 more
semanticscholar +1 more source
Aqueous Two‐Phase Bioinks for Discrete Packing and Compartmentalization of 3D Bioprinted Cells
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 +14 more
wiley +1 more source
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
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]
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
Fluorene‐functionalized spiro‐phenothiazine (PTZ‐Fl) exhibits strong Li+ affinity and thermal stability, enabling a PCE of 25.75% in small‐area cells and 22.07% in 25 cm2 modules. Under ISOS‐L3 conditions, PTZ‐Flbased devices retain over 80% efficiency after 1000 hours, demonstrating superior stability and scalability compared to spiro‐OMeTAD for next ...
Javier Urieta‐Mora +17 more
wiley +1 more source
The impact of international financial reporting standards on financial analysis: A study on IMKB (Istanbul Stock Exhange) [PDF]
Finansal analiz açısından finansal tablolardaki bilgilerin, finansal bilgi kullanıcılarının ihtiyaçlarını karşılayacak düzeyde doğru, anlaşılabilir ve karşılaştırılabilir olması gerekir. Finansal tablo kullanıcılarının farklı amaçları dikkate alındığında,
Akgün, Ali İhsan
core
Surface‐Capped Protein Nanoparticles for Nonviral Gene Delivery
ABSTRACT Developing simple, safe, and efficient nonviral delivery systems remains a significant challenge in bioengineering. Nanoparticles offer promising gene delivery capabilities with reduced toxicity; however, long‐standing challenges related to effective plasmid encapsulation and delivery exist.
Fjorela Xhyliu +9 more
wiley +1 more source

