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- Title
CİRO İŞLEMİNİN "SORUMLULUK DOĞURAN OLAY" BAĞLAMINDA İNCELENMESİ CİRO EDİLEN ÇEKLERİN TFRS ÇERÇEVESİNDE RAPORLANMASI.
- Authors
KARABINAR, Selahattin; ÖKTEM, Recep
- Abstract
The current accounting practise of endorsed cheque in Turkey not give "true and fair picture" in financial reporting. In this study, was questioned the reporting of endorsed cheque in the context of incurring a liability events. The endorsement lead the company to legal obligation in future. Because of this qualification of a endorsed cheque should be subject a provision practise in accounting. The endorsement have three functions: 1)guaranty function, 2) recognation function and 3) ceding function. Because of the quaranty functions an endorsed cheque will incur a liability in the future. So endorsed cheque should be include the context of "incuuring a liability events".
- Subjects
CHECKING accounts; ENDORSEMENTS (Negotiable instruments); LEGAL liability; FINANCIAL statements; ACCOUNTING
- Publication
Trakya University Journal of Social Science, 2011, Vol 13, Issue 1, p33
- ISSN
1305-7766
- Publication type
Article