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FİNANSAL YATIRIMLARIN TÜRKİYE MUHASEBE STANDARTLARI (TMS) VE TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARI (TFRS) KAPSAMINDA MUHASEBELEŞTİRİLMESİ
2015
Journal:  
Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi
Author:  
Abstract:

The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Accounting Standards (TAS) and Turkey Financial Reporting Standards (TFRS), which are the counterpart in International Accounting Standards (IAS) and Turkey of International Financial Reporting Standards (IFRS). In this study, in accordance with the specified standards of accounting for Financial Investments are emphasized. The purpose of this study, long term Financial Assets purchased for purposes of accounting records TAS- the scope of the new account, TFRS and plan draft is to show how to do it. In the study, with the help of sample applications, long term financial assets purchased for purposes related to accounting practices were made

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Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

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Article : 486
Cite : 2.239
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Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi