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KOBİ Muhasebe Standartlarının Gelişimi ve Türkiye Uygulaması Üzerine Bir Araştırma

2012

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Muhasebe ve Finansman Dergisi

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Abstract:

The aim of this study is to research the application of IFRS for SMEs in Turkey through the SWOT analysis. We firstly generate the SWOT analysis and then perform our questionnaire. We applied our questionnaire to accountants listed in the Bursa Chamber of Certified Public Accountants and receive their perceptions via face to face method. The accountants expressed their percepion that IFRS for SMEs to lead accurate, transpatent and reliable financial reporting. However the adoption of financial reporting for tax purposes instead of financial reporting for accurate financial reporting seems to be the most important obstacle behind the harmonization process of IFRS for SMEs.

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Muhasebe ve Finansman Dergisi

Field : Sosyal, Beşeri ve İdari Bilimler

Journal Type : Uluslararası

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Article : 1.227

Cite : 10.126

2023 Impact : 0.72

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KOBİ Muhasebe Standartlarının Gelişimi ve Türkiye Uygulaması Üzerine Bir Araştırma

2012

Journal:

Muhasebe ve Finansman Dergisi

Author:

Abstract:

Keywords:

Citation Owners

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Muhasebe ve Finansman Dergisi

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User Guide

Menu

Mendeley

Endnote

KOBİ Muhasebe Standartlarının Gelişimi ve Türkiye Uygulaması Üzerine Bir Araştırma

2012

Journal:

Muhasebe ve Finansman Dergisi

Author:

Abstract:

Keywords:

Citation Owners

Attention! To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus AccessIf you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Muhasebe ve Finansman Dergisi

Metrics

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.