|
|
|
|
|
Melik ERTUGRUL, Asst. Prof. Dr.
Pág. 151 - 172
As a part of improvements in accounting standards, other comprehensive income (OCI) has been the common income reporting practice since 2009. By considering the adaptation value of Burgstahler and Dichev (1997) and Hayn?s (1995) arguments on loss firms, ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mustafa Uçar,Cevdet Kizil,Oguzhan Oguz
Pág. 18 - 27
Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for...
ver más
|
|
|
|
|
|
|
|
|
|
|
Birsel Sabuncu
Pág. 30 - 46
In this study giving general information about factoring, which is an alternative financing technique, regarding the recognition of the factoring transactions within the scope of the Turkish Accounting Standards, by presenting a sample application in par...
ver más
|
|
|
|
|
|
|
|
|
|
|
Azize ESMERAY
Pág. 233 - 236
This study is based on empirical evidence at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Kayseri-Turkey, and firms? improved performance indicators. Kayseri is...
ver más
|
|
|
|
|
|
|
|
|
|
|
Nalan Akdogan,Can Ozturk
Pág. 60 - 81
IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derive...
ver más
|
|
|
|
|
|
|
|
|
|
|
Cevdet Kizil,Ayse Tansel Çetin,Ahmed Bulunmaz
Pág. 72 - 84
The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ayse Tansel Çetin,Cevdet Kizil,Halil Ibrahim Zengin
Pág. 1 - 28
The primary objective of this paper is to investigate the impact of mentoring on organizational commitment and job satisfaction of accounting-finance academicians employed in Turkey. Survey method is utilized in order to reach this goal and questionnaire...
ver más
|
|
|
|
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|