Atıf Sayısı
11
Görüntüleme
54
İndirme
34
The aim of the study is to determine the application of conditional and unconditional conservatism within the scope of International Accounting/Financial Reporting Standards (IAS/IFRS) and whether IAS/IFRS decreases conservatism. While IAS/IFRS include both types of conservatism applications, it is determined that the number of standards that include conditional conservatism application is higher. In the literature, the findings of some studies are that IAS/IFRS increase the conditional conservatism and in some other studies it is concluded that IAS/IFRS reduce both types of conservatism. This indicates that conservatism is not only affected by IAS /IFRS applications, but also by market-specific, sector-specific and market-specific conditions.
the aim of the study is to determine the application of conditional and unconditional conservatism in the scope of the international education047financial reporting standards ıas047ifrs and does ıas047ifrs while ıas047ıfrs include both types of conservatism applications is determined that the number of standards that include conditional conservatism application is higher than the translations of some studies that 047suasifrs increase in some conditions of this market is also affected by the conservatism
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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