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Mert Sarioglu, Ali Fatih Dalkiliç, Mustafa Gürol Durak
Pág. 327 - 347
In the today?s business world, it is inevitable to be affected by the rapid changes in terms of companies. Without doubt that the current reporting practices have been impressed by changes as well. Though all stakeholders want to be informed more in a si...
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Ali Fatih Dalkiliç
Pág. 224 - 242
Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line im...
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Ali Fatih DALKILIC
Pág. 67 - 84
Revenue is a crucial number to users of financial statements in assessing an entity?s financial performance and position. In May 2014, the IASB and FASB published a new joint standard (IFRS 15 vs. ASC 606) on revenue recognition which replaces most of th...
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Ali Fatih Dalkilic, Cemal Ibis, Nazim Hikmet
Pág. 22 - 37
Through recent developments, including the new Turkish Commercial Code, Basel II and IFRS for SMEs; External Auditing is quickly becoming a current issue that is expected to add value to all non-listed companies. Turkish Commercial Code requires all comp...
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