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- Title
AKDEMIR.
- Authors
KIYMETLİ ŞEN, İlker
- Abstract
The Communique on Financial Reporting Standards for Large and Medium Sized Enterprises (FRS for LME's) prepared by Public Oversight Accounting and Auditing Standards Board was published in the Official Gazette dated July 29, 2017. The purpose of FRS for LME's, which came into force on January 1, 2018, is to ensure that the consolidated and individual financial statements of entities that are subject to independent audit and do not apply TAS/TFRS, provide fair, useful and comparable information. With the enforcement of FRS for LME's, companies that have to transform their financial statements have firstly had to prepare an opening statement of financial position in accordance with these standards. The aim of this study is to present how to prepare opening statement of financial position in comply with FRS for LME's.
- Subjects
FINANCIAL statements; ACCOUNTING standards; GOVERNMENT accounting; CONSOLIDATED financial statements; AUDITING standards
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 160, p13
- ISSN
1303-5444
- Publication type
Article