Accounting Theory and Financial Reporting

For harmonizing production processes and providing an effective production process in industrial enterprises, the first measure to be taken is to use contemporary developments that are appropriate for the structure of the enterprise. In order for the industrial enterprises to be successful, the costing system in each…

This paper empirically investigates the effects of both firm and auditspecific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology.This study employs a data set containing annual data from 150 non-financial Turkish listed companies in Borsa Istanbul…

Finansal tablolar işletme paydaşlarına bir işletmenin finansal durumu ve faaliyet sonuçlarına ilişkin bilgiler sunar. Finansal tabloların, bu tablolardan yararlananlara doğru, gerçeğe uygun ve faydalı bilgilerin sunması beklenir. Etkin bir finansal raporlama süreci için Uluslararası Finansal Raporlama Standartları yay…

• BERTAÇ ŞAKİR ŞAHİN
• SABRI BURAK ARZOVA

This book is intended for use in undergraduate and graduate levels, and it addresses accounting majors, business people and accounting practitioners. Definitely, a knowledge of book-keeping and accounting will prove to be beneficial for anyone considering a career in business. In this regard, it is also known that fin…

In this paper, we present the evolution of integrated reporting and organizations playing an active role in this process. As a result of the changes, corporate reports including only historical financial information have become insufficient. It has started to be important for the firms to be sensitive towards environm…

• BEYHAN MARŞAP
• PINAR OKAN

Yüksek enflasyonun görüldüğü birçok ülkede olduğu gibi ülkemizde de enflasyon muhasebesi son yılların dikkat çeken konularından biri halini almıştır. Ülkemizde halihazırda uygulanmakta olan Türkiye Finansal Raporlama Standartları (TFRS) ve Büyük ve Orta İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) içerisind…

• ERKAN ÖZTÜRK

Piyasaların etkin ve verimli çalışabilmesi için gerçeğe ve ihtiyaca uygun bilgiye ihtiyaç vardır. Bazı işletme yöneticileri çıkar çatışmaları doğrultusunda yaratıcı muhasebe uygulamaları gerçekleştirebilmektedir. Türkiye’de ve dünyada işletmelerin finansal tablolarında yapılan hile ve usulsüzlükler, çeşitli skandallar…

• İLKER CALAYOĞLU

For Large And Medium-Sized Enterprises And Turkish Financial Reporting Standards

• ERKAN ÖZTÜRK

Ekonomik kuresellesme, bircok alanda oldugu gibi muhasebe uygulamalarini da etkilemistir. Muhasebe konusundaki etkisi uluslararasi muhasebe standartlari ve bagimsiz denetim alaninda kendisini gostermistir. Avrupa Birligi ulkelerinin 2005 yilinda New York borsasindan yararlanma isteklerinin baskisi ile bu standartlari…

Financial reporting to external third parties is the primary document based on which, at least in theory, a company's creditworthiness should be assessed. Income, capital, financial and sustainability performance should be understood through a thorough analysis of the financial reporting and sustainability report data…

• AYŞE YILDIZ

Financial reporting to external third parties is the primary document based on which, at least in theory, a company's creditworthiness should be assessed. Income, capital, financial and sustainability performance should be understood through a thorough analysis of the financial reporting and sustainability report data…

• HAZAL KORAY ALAY

As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard…

• CAN ÖZTÜRK