Finansal analiz açısından finansal tablolardaki bilgilerin, finansal bilgi kullanıcılarının
ihtiyaçlarını karşılayacak düzeyde doğru, anlaşılabilir ve karşılaştırılabilir olması gerekir …

Küreselleşme, finansal piyasaların bütünleşmesini, işletmelerin sermaye piyasasına
engelsiz girişini, muhasebenin küreselleşmesini ve dolayısıyla uluslararası anlamda kabul …

Özet DeğiĢen ekonomik ve siyasal koĢullar sonucunda uluslararası ticaret hızlı bir Ģekilde
geliĢmekte, iĢletmelerin finansman ve yatırım kararları ile finansal raporlama standartları …

In the current information era, there is a high need for a stakeholder approach when
preparing the financial statements. This would enhance the usefulness of the financial …

Globalization of financial markets has revealed the need for comparability and transparency
of company financial statements. Therefore, a new international vision has been introduced …

The transition to International Financial Reporting Standards (IFRS) in Turkey can lead to
important effects on the financial reports of businesses, and the process of analyzing these …

In the recent past both the local and the international markets have a witnessed declining
quality of financial reporting. The poor quality financial reports have led to a mismatch …

The journey towards uniformity in financial reporting is challenged by the many changes and
amendments made to accounting standards. In its development, accounting has made a …

International Financial Reporting Standards (IFRSs) have been applied in Turkey by public
companies since 2005. After the new Turkish Commercial Code being affected, the …

The current economic context, which is in constant change and economic and social
reorganization, generates complex and detailed informational needs, but adapted to the …