Abstract:

Due to financial and accounting needs, the companies have to use a global language. International Accounting Standards and International Financial Reporting Standards have been published to fill this gap. This study aims, to find out differences of the two analyses of financial reports by companies which acts on Istanbul Stock Exchange between 2000-2009, one; made concerning the reports that made according to International Financial Reporting Standards, and the reports which is made before the regulation. The analysis includes two different measurements. First, the average of each ratios of companies are compared which is got before and after IFRS. Then, the ratios compared which is obtained from the date of transition to international financial report standards (2004-2005). These two different measurements are important to see long-term and short-term effects of IFRS on ratios. Between the findings, 10 years period and date of transition, significant differences have been detected.

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