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- Title
Konkordato Talebinde Adli Muhasebe Desteği.
- Authors
ÖZDEMİR, Murat
- Abstract
Concordatum is an institution that allows the debtor to recover from bankruptcy by agreeing with the creditors of the debtor by making a discount and / or maturity. With 2018; one of the frequently heard concepts is the concordat, which is seen as a way out for the debts of the financial situation. However, this institution should not be abused in order not to lose its functionality. If the business is in a financially difficult situation, it must apply for concordat. Otherwise, the balance of markets will deteriorate and the economy of the country will be damaged. Concordatum is a legal and financial process. It is also very costly. The rejection of a well-prepared concordatum project may result in irreparable losses for an already difficult business. It is possible with the help of forensic accounting support to prevent misappropriation of fraudulent misconduct in the application process. Judicial accounting, which is effective in the resolution of the problems that the law and financial issues intersect, covers the support services that should be used in concordatum applications with legal and financial dimensions. Accounting; is a science that follows and records/proves documented financial events. However, every document cannot be considered to reflect the truth. In the logic of forensic accounting, the facts in the background are searched as opposed to the visible face of records. In this process, it requires careful and methodological study, using investigative and research techniques just like a detective. In this study, general information about forensic accounting and concordatum is given. Afterwards, it has been tried to determine the issues of examination, research and evaluation which can be given within the scope of forensic accounting support in the pre-concordatum and process of application.
- Publication
Balkan & Near Eastern Journal of Social Sciences (BNEJSS), 2019, Vol 5, Issue 2, p16
- ISSN
2149-9314
- Publication type
Article