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- Title
MSUGT, TMS/TFRS VE BOBİ FRS AÇISINDAN KAVRAMSAL ÇERÇEVE VE FİNANSAL TABLOLARIN SUNULUŞU STANDARTLARININ DEĞERLENDİRİLMESİ.
- Authors
KARATAŞ ARACI, Özlem Nilüfer; BEKÇİ, İsmail
- Abstract
When called national accounting system in Turkey it is possible to talk about three basic regulations. These are General Communique on Accounting System Application, Turkish Accounting Standards and Financial Reporting Standards and Financial Reporting Standard for Large and Medium Size Enterprises which has been implemented since 01.01.2018. The aim of all these regulations is to provide accurate, comprehensible, tailored and comparable financial reports. In this context, the sections that guide the relevant regulations and form the heart, are the sections in which a conceptual framework is drawn and contain the principles of the financial statements. Therfore in this study, The General Communiqué on Accounting Practices, Turkish Accounting/Financial Reporting Standards and Financial Reporting Standards For Large And Medium-Sized Enterprises have been compared and analysed of differences and similarities have been revealed.
- Subjects
TURKEY; NATIONAL account systems; ACCOUNTING standards; FINANCIAL statements; BUSINESS size; BUSINESS enterprises
- Publication
Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2019, Vol 12, Issue 3, p857
- ISSN
1308-3740
- Publication type
Article
- DOI
10.29067/muvu.526527