We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
TÜRKİYE'DE BANKACILAR AÇISINDAN GERÇEĞE UYGUN DEĞER MUHASEBESİNİN YAŞANAN FİNANSAL KRİZLERDEKİ ROLÜ.
- Authors
SAÇAN, Erdem
- Abstract
Upon globalization and development of Capital markets, reliable and fair value information gained importance. The globalized world, especially nu-merous countries in Asia and Europe adopted the International Financial Re-porting Standards (IFRS) in 2005 to provide accurate fair value information. These were translated into Turkish in 2006 and were published as the Turkish Accounting Standards. Since the fair value concept that arose with IFRS is sub-jective and in some cases theoretical, its role on the financial markets as a cause of financial crises has been the subject of discussions for years. The purpose of this study is to first provide a critical view on "IFRS 13 Fair Value" and this method and then the role of the fair value in financial crises experienced from the perspective of bankers, through a survey.
- Publication
Financial Analysis / Mali Cozum Dergisi, 2014, Vol 24, Issue 126, p57
- ISSN
1303-5444
- Publication type
Article