With the Turkey’s effort to enter into European Union and globalization process in the world as well as various economic influences, it has been a necessity to follow accounting standards with their updated versions. Because of economical developments, companies’ needs and legal arrangements, international accounting standards and related national standards should be updated and revised frequently. Hence, in this study, the inventory standards related with the old and new edicts are compared. Given companies both Turkey and European Union required to use International Financial Reporting Standards after 2005, this study is taught to be timely.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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