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- Title
ORTAK KONTROLE TABİ İŞLETME BİRLEŞMELERİNİN MUHASEBELEŞTİRİLMESİ.
- Authors
TEKŞEN, Ömer; AKTAR, Adile
- Abstract
It is known that some of the companies that prepare their basic financial statements according to Turkish Accounting Standards have some enterprises that are subject to shared control and there are significant differences among their applications of accounting policies related to mergers. These differences affect the financial statements of these companies significantly. In order to overcome these problems, the assize on Business Combinations Under Common Control was published in the Official Gazette on October 17th, 2018 and numbered 30568. The main purpose of the study in this context is to examine the innovations brought within the scope of the published decision. In the context of this purpose, accounting processes are carried out over the sample companies. As a result of the study, in order to ensure unity in practice, account suggestions are made in order to report the "Investments Valued by Equity Method" item and "The Effect of Business Combinations Under Common Control" in separate accounts.
- Subjects
FINANCIAL statements; MERGERS &; acquisitions; ACCOUNTING policies; ACCOUNTING standards; BUSINESS enterprises
- Publication
Visionary E-Journal / Vizyoner Dergisi, 2020, Vol 11, Issue 28, p629
- ISSN
1308-9552
- Publication type
Article
- DOI
10.21076/vizyoner.704006