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- Title
KONKORDATO KOMİSERLERİNİN FİNANSAL TABLOLARIN ANALİZİNDE DİKKAT ETMELERİ GEREKEN ÖZELLİKLİ HUSUSLAR.
- Authors
KARACA, Nevran; KILIÇ, Zeynep
- Abstract
The financial situation and performance of the enterprises within the concordat period should be analyzed and evaluated in precise periods. In accordance with the financial evaluations made; whether or not the financial statements are presented fairly should be determined by the commissary and a recommendation should be made to management to correct the unrealistic issues. In case management refuses to adjust its financial statements, the commissary; shall report the financial results of the company's faithfully to the court. In parallel to these requirements, it is to be examined which aspects should be taken into consideration by the commissaries when analyzing the annual financial statements of the companies that are in the concordat period.
- Subjects
FINANCIAL statements; FINANCIAL performance; COMMISSARIES; BANKRUPTCY; LAW enforcement
- Publication
Financial Analysis / Mali Cozum Dergisi, 2022, Vol 32, Issue 171, p103
- ISSN
1303-5444
- Publication type
Article